For me this has always been perfect, I agree.
Honestly I don’t see how it benefits Photoshop more, I mean it’s a feature that many people use, inheriting alpha seems excellent for many cases but if you use many layers having many folders can be very disastrous, besides that many people use PSD format doesn’t mean that they use Photoshop but possibly they use CSP, Paint Tool SAI or Procreate, importing a PSD file and having to put the layers in folders and activate alpha inheritance is extra work, exporting a file to PSD format and having to make adjustments in other software is extra work, sometimes I just choose to do some work in Procreate for this very reason.
I think it would really benefit the users, it’s ok if they don’t implement the clipping mask, but at least implement the same thing gimp does, which is to create folders automatically to make use of alpha inheritance.