It healthy to have a skepticism against universal solutions without consideration for the individual context.
Rather than being ideological, it is better to go with a combination of "knowing what" and "knowing how": know what issues leads may bring and knowing how to address them and make leads work.
If I remember the original post correctly, it was a recommendation to use Account/Contact to avoid issues with B2B and reporting or flows.
Then someone added that leads are useful as triage for bad data (leads from forms, emails, duplicated, etc - instead of those entered manually by a user).
I once had a client that used a Dun & Bradstreet service to enrich data and it required the use of leads. They couldn't ditch leads even though the CRO was annoyed with them.
Like the great thinker Thomas Sowell said: “There are no solutions. There are only trade-offs.”