There's also a risk of your DeviceTree getting pruned from the kernel in X years when it's decided that "no one uses that board anymore", which is something that's happened to several boards I bought in the 2010's, but not something that's happened to any PC I've ever owned.
Isn't this one of the benefits of ACPI? That the kernel asks the motherboard for the hardware information that on ARM SoCs is stored in the device tree?
It’s weirded me out for a long time that we’ve gone from ‘we will probe the hardware in a standard way and automatically load the appropriate drivers at boot’ ideal we seemed to have settled on for computers in the 2000s - and still use on x86 - back to ‘we’ll write a specific description file for every configuration of hardware’ for ARM.