It doesn't matter for small items like salt or baking soda, but you can get pretty different results scooping flour depending on how compressed the flour storage is, and how much the scooping packs down that flour.

There's a reason that every bakery measures by weight. If you value consistency, and recipes should be consistent, you go by weight. You can say it doesn't matter, and in some cases it might not, but the entire baking industry doesn't agree with your statement.

It certainly can matter for proper baking (which this recipe seems to be?), though for traditional pancakes I would never bother. But there's a reason that bakeries weigh their ingredients. It's more consistent and allows for different people to get more similar results.