Matting matters when the subject has soft edges. Hair, fur, feathers, foliage, smoke, glass, lace, and any object with a fuzzy boundary benefits from matting.
Matting does not matter for hard-edged subjects. A book, a phone, a box, a car. These have clean boundaries. A binary mask is correct and matting would add processing time for no visible improvement.
The practical implication: a tool that uses matting on everything is wasting time. A tool that never uses matting produces bad results on hair. The ideal is a tool that detects when matting is needed and applies it selectively.