It matters for everything on macOS, which achieves non-integer scaling by rendering to a larger frame buffer then scaling down the entire image to the panel resolution.

MacBooks for the last few years have shipped with a scaled mode enabled by default to give more screen space, I always bump it back down because I hate how fuzzy it makes everything look.

I don't know how text is implemented, but based on my experience, it matters. On my 13inch MBP screen text and everything else is incredibly sharp. I hope someone more knowledgeable can chime in.

It doesn't matter on Windows.