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.
Flour is always the canonical example and I flat out reject it. It's not true. If you think it's true, you've convinced yourself it's true to avoid addressing other problems in process you have.
Here's a thing: a given measure of flour (by any means, volume or weight), a single one kept in a cupboard, not remeasured, is going to have a different weight on different days that have different ambient humidity levels.
The tools of the kitchen are imprecise. The environment is not well controlled. And human taste is robust against micro variations.