It is probably more of a matter of backward compatibility to use the v1 tags. If your app doesn't read them -- no harm done. But if you run into an app that does need them, they will be there.
I would imagine some older Media Managers like older versions of MusicMatch probably reads the v1 tags. You might even find the same thing on older mp3 players that never had a firmware update like older iRiver or Sansa players.
I suspect that you are right in that if one is using current hardware and current versions of most applications, the v1 tags may be completely unnecessary.
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