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The Tor web browser disables most (if not all?) Javascript by default as a security measure.

Avoiding Javascript is an advantage if you want your website to be accessible to Tor users.

If your website only handles basic things like form inputs and it breaks when Javascript is disabled, then you have not made it accessible.

I think by now it's pretty safe to say most websites don't care about the tiny % of people using Tor or disabling JavaScript.

That doesn't make it laudable, or even defensible.

From a commercial point of view it kind of does. If the development costs exceeds the increased revenue it's not really worth it.