The character encoding issues have caused problems with homebrew, usually with ROMs for emulators with funky characters in their filenames, actually that can apply to media files for media players too. ROMs bigger than 4GB can come in to play for emulation homebrew too, and said media files for said media players.Nice to have. But not really neccessary because you can "avoid" these corruptions when you use fat32. Furthermore, it is actually pointless to use exFAT anyway. Files larger than 4GB are not stored on the SD anyway. Unless you would play the games as a virtual gamecard, like in SX OS. But since Atmosphère doesn't support that, it doesn't matter.
Like you said tho, also just nice to have.