DTS[1] is there to parametrize things (like MMIO addresses and IRQ assignments) that need to be parametrized. The discussion here is about needless abstraction at the level of C code.

In, say, the interrupt controller case: there's a lot of value in having a generic way for boards to declare what the IRQ for a device actually is. But the driver should be stuffing that into the hardware or masking interrupt priorities or whatever using appropriately constructed assembly where needed, and not a needless layer of C code that just wraps the asm blocks anyway.

[1] And to be clear I'm not that much of a devicetree booster and have lots of complaints within the space, both about the technology itself and the framework with which it's applied. But none that would impact the point here.