1) I agree there are many cases where it is irrelevant.
It is also a matter of matchpoints versus imps as well. Underleading Aces at matchpoints becomes more dangerous, not because it is necessarily the setting trick, but it gives declarer an extra trick.
2) The second point is irrelevant unless I am leading the Ace. If I don't lead the Ace and find partner with the wrong suit, those tricks will still disappear.

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