Absolutely not. Just more steps of level adjustment (resolution, in this case, not inherently improving the signal as heard or audio resolving power).
If, in providing more refinement of adjustment, that improves listening pleasure or better driver level matching, then one could argue that the listening may be improved.
The already stated caveats apply though, about corrosion build up in both L-pads (a real problem) or switches (also a problem, but often less so).
Once a setting has been found to be optimal (using whatever criteria is useful to you), hardwiring the values will be an improvement over the long haul.