For me, building within a certain spec is more about consistency from part to part. It just takes more of the thinking and guesswork out of the job. At the end of the day, building a musical instrument from scratch entails a lot of heartbreaks and compromises. Guitars are very complicated pieces of machinery, and the materials, the engineering, and the building process are not always cooperative. The end goal of a luthier is to produce something that looks great, plays great, and sounds great. Adding a shim (if necessary) is just part of the adjustment process, and I don't think it's anything more than that. Someone else in the thread pointed out adjustable saddles as a comparison, and think that's fair. Using the argument that every instrument made should serve as an example of absolutely perfect manufacturing that never ever requires a shim, then we shouldn't need adjustable saddles because everything will be built to make the strings the perfect height and length just by screwing the neck to the body. Heck, let's get rid of the truss rod while we're at it, too.
If instead of a matchbook cover, someone found a small shim made of wood perfectly machined to fit the neck pocket to tilt the neck to .5º and it a branded stamp saying "Official Lakland Neck Pocket Adjuster", and as long as they understood that the shim was necessary part of the manufacturing process, they'd probably think that shim was a work of bass building genius. Personally, I wouldn't waste my time machining a special part to use as a shim - I usually use a piece of 120 grit sandpaper cut to size with a pair of scissors.
While using shims for me an exception, keep in mind, I'm not building 10,000 guitars a month - I'm just building a few per year. You're more likely to find a shim in an Ibanez simply because Ibanez makes a lot of guitars. TBH, the manufacturing tolerances at the large factories is astonishingly good. I've often said that since I've started building instruments, I am less impressed by the quality of a $10,000 instrument, and more impressed by how good a guitar they can put out on the sales floor for under $500.