It left me the impression that it is not necessarily needed anywhere but debugging and that can be done within WinUAE.
It's not "needed" if you're happy with AmigaOS 3.x the way it is (vs. taking advantage of it as AROS gains at least basic memory protection) and/or is happy with not being able to seriously use it for software development without frequent reboots and/or using the 68060 daughterboard.
For a lot of users that's perfectly fine.
But it sucks in that it makes it a massive pain to use for software development without adding a quite significant expense of a 60860. If I'm going to be using UAE anyway it defeats a lot of the point of getting a Natami in the first place.
It doesn't suck enough that it'll prevent me from buying one, but it does limit my interest somewhat.