At the very least, drive letters do make SMB shares a bit simpler for the non technical folks. T:\MyData is easier for them than \\0010-somehost-win.site1.mycorp.loca\Share01\MyData\

I used to support a group of completely tech illiterate users in construction & manufacturing. Them figuring out T:\ was hard enough, ask them to type in a UNC path into the address bar in explorer and you get "Wtf is file explorer? Wtf is an address bar? Where is the backslash key??"