Absolutely indispensable for the Wordpress Developer/Elementor Enthusiast/*Performance Junkie.
You can build in Elementor and make a great site, but once a site gets big, or you have to work with others on the site, or you actually care about your PageSpeed/Lighthouse/GTMetrix scores ... you're in trouble.
From a code management standpoint, Elementor only takes you so far. This is required when you need to do a lot of coding and don't want to mess with the complications of PHP code to enqueue.
Sure, you can just dump it into your theme file, but then when you change themes, you have to copy it all out and it just gets crazy.
I've developed in Wordpress for like 16 years. I've seen many solutions to CSS/JS inclusion but this one is THE ONE. I look forward to future developments.
A key feature is the ability to insert scripts inline or externally. You can't find that in too many other plugins, and this is very important when you wanna combine scripts with WP Rocket or Autoptimize.
And if you're a hardcore WP user, you'll enjoy the fact that the developers leveraged custom posts types for management of scripts (at least that's how it looks). Keeps everything clean and you will understand the UI without instruction.