So — for one thing — in my personal case, it helped me at one time when I was experimenting with kernel build flags. With the caveat that finding how to change them was (surprise surprise) typically non-trivial in Nix in the first place... so it may be a feeble counterpoint... but still, after I found how to do it, NixOS made rebuilding new OS with different kernel flags absolute breeze, with basically 0 worry if I bork something (I mean, except maybe going to deep hardware params hacking such that would risk fraying some electronics) — I'd always automatically be just one GRUB entry away from a previous working configuration. (Though also useful to have `git commit`ed the previous /etc/configuration.nix from before I made some risky change, so that I could easily go tweaking again from there.)