Vos doesn't matter until it does. I find it surprising to see Vos mentioned as likely unimportant right next to CMRR, as CMRR and Vos are innately related in some circuits. In particular, any low voltage current sense circuit is going to require very precise Vos. Let's say you have a 0.01 Ohm current-sense resistor on a 5-Amp or so circuit. Your current-sense is now in the range of +/- 0.05Volts (!!!!). So a Vos of 0…
I'd think the main benefit of using lower-value current-sense resistors in this application would be that the resistor would heat up less, so its resistance would be more stable?