It does for me. For some reason my touchpad has really high scroll sensitivity with libinput. It’s borderline unusable. The only desktop environment that exposes the ability to change this sensitivity is plasma Wayland. AFAIK there’s technical reasons it can’t be done on xorg without hacky workarounds. This is the killer feature for me.
In addition both plasma and gnome only have 1:1 touchpad gestures on their Wayland sessions. Obviously I could use third party tools for trackpad gestures under x11 but those aren’t 1:1.
Also while I’m aware that fractional scaling on Wayland is a mess and hacky but I still find the fractional scaling implementation on KDE Wayland to be the best, followed by KDE on xorg. I need fractional scaling for things to be appropriate sizes on my laptop screen.
For my desktop I still use x11 because of nvidia but I would definitely benefit from the multi monitor improvements under Wayland since I have two monitors of differing refresh rates and it causes issues.