No. This is an actual real issue.

For example, if I'm using KDE on a TV, which by the way I am (with Bazzite to be exact, works great) then I want to set the scale factor in KDE higher because I'm going to be standing further away. This is not optional; the UI is completely unreadable if you just let it use the physical dimensions to scale. There's nothing you can do. A preference is necessary to handle this case.

You could argue that this is a PEBKEC ignoring the fact that desktop environments care about this use case, but what you can't argue about is this: it's an accessibility issue. Having a magnifier tool is very important for people who have vision issues, but it is not enough. Users with vision problems need to be able to scale the UI. And yes, the UI, not text size. Changing the text size helps for text, but not for things like icons.

If you want to be able to sell Linux on devices in the EU, then having sufficient accessibility features is not optional.