The rephrasing is merely intended to organize your model differently. Old users with a system can still use their ‘nested’ layer approach and with the control to hide and unhide objects via scenes, they don’t have the hassle it created when you changed a definition of a group. (Pre-2020, hiding some chairs in one scene would change the visibility state for those chairs in other scenes, as well)
If the model doesn’t exceed to much objects, you don’t need Layers/Tags at all.
Basically, if you’re a ‘one man shop’ that builds individual houses, you could still use the approach you’re used to, if you need to collaborate with other(s) CAD/BIM, you need a more ‘Objects-organized’ approach.
Check out where it’s heading: