No, yes, depends on what you do and with which modules… There is no escaping the pipeline checking and understanding at this point. In a truly scene-referred workflow, it shouldn’t matter. But because of the input profiles approximations and such (remember camera input profiles are rough approximations tweaked for skin/mid-tones), it might be a good idea to remap middle grey asap in the pipeline, and deal with white and black mapping at the last step before going to display-referred (along with gamut mapping and colour space conversion).
The only drawback is if you push exposure by +3 EV, so your RGB values might range from 0 to 800%, and you only get masking controls between 0 and 100%. I still have to witness this being a true limitation, though, but that could theoritically be an issue (although I personaly not use luma masking anymore in dt, and hue/saturation controls should be fine).