I'm using hardware button/toggle because it's controlling a multiplexer for USB lines into the chip. There will be up to 2 USB connections on my board and hardware switching is the only reasonable method. This is not an attachment design but a board modification where it's milled and soldered together.
If I didn't do this I would need to permanently tie up 1-3 pins and have code to run it in every sketch. Vs just pushing a button with an option on specific projects to pin control.
I think did about a debounce but it's rarely been a issue on other projects and trying to reduce parts, I'll add it in though.