His experience has been edge cases where playback problems using other settings were solved by using always. Personally I think either option works just as well for the vast majority of users. As for Kodi’s wiki that wouldn’t really pertain to OSMC as it would be OS and hardware specific on which would work best.
There are a few settings that OSMC adds to the display settings that are not in the Kodi wiki but there is explanations of those shown in the settings screen itself. The Vero’s were running a special cache setting but that was reverted to using stock Kodi as of Kodi v21. OSMC runs the thumbnails smaller than stock Kodi and does some file filters via a system level advancedsettings.xml. The former as it improves the image quality in the OSMC skin, and the latter was an improvement requested by users on this forum. The only other thing coming to mind is a bit of tweaking to Kodi’s keymap for remotes. We have a highly customised layout for the OSMC remotes that loads when Kodi see’s OSMC’s dongle. As the Vero V has a dongle always plugged in there is some tweaks that affect non-OSMC remotes. I don’t remember running across a post yet where someone even realized that one yet though (and there is a way to turn that off if someone desired).
It would probably be a pain for me to find as well. We are just hiding the recycle bin and system information folders that are on the root of Windows drives and a folder that Synology NAS units make to keep cached thumbs or some such. We are just using the same method used in Kodi’s wiki for advancedsettings.xml using a regex filter. If you want to see exactly what we are doing there just look at your Kodi log as it shows the full contents of the loading file at the beginning of the log.