My point is that the original Lora paper choosing the last layer is one choice. And it is likely the most common one because of its higher symbolic nature typically being all that's needed for good performance on downstream tasks.
Depending on the size of your finetuning job I've personally seen updating more layers (or updating some only on a certain learning rate schedule) to be more effective. Lora is just the mathematical technique of updating, it doesn't really have a hypothesis on the ideal training regimen.
The last sentence makes sense to me, if the finetuning job changes significatively more the weights of other layers than just the last one, it is kinda normal to to use Lora on them. I had the impression that it was rarely the case, but I must be mistaken. I'll think about applications where this is the case.