Or those on network volumes or removable media. When somebody else on other machine removes them, your local database is out of sync pronto.

This also happens with .DS_store files if the other computer on the network isn’t a Mac. It’s irrelevant.

computers other than a mac don’t need DS_Store anyways, so still relevant.

No, the objection to not keeping .DS_Store per folder and doing it per file system instead was that a non-Mac might make changes that would not be seen. The point is that this can already happen for a lot of different reasons! So keeping it per folder doesn't eliminate the failure mode, it just makes it slightly less common… at the cost of annoying all non-Mac users and any Mac user who needs to interact with Git etc. The tradeoff analysis for doing it per folder is bad.