If we're talking hunting, then it can matter on things anywhere from still having legal shoot-light but being in dark timber, to varmints, to predators. A lot depends on the species and circumstances, state laws, etc, whether you can hunt in low/no light, use of white light laws, etc.
Granted, for most people it just may not matter to them, or they may not have a need for it. But all it takes is one legal shot at a trophy buck, that you can see in your binos but can't see through your scope, to permanently value low-light capability.