Well for a couple of thousand rows, it won't matter. When you reach larger numbers, the slowdown will be significant.
If one then continues retrieving data, say in the same row, using VLOOKUP, then adds some nice cosmetic formatting, or CF, trouble begins, sheets crash, etc..
So, IMO it's better to start things thinking about what will happen in the future with the sheet to avoid problems later on
But then again, that is a personal opinion . ( though I've seen it shared by many XL champions)

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