Philosophically, it also optimizes something that doesn't really matter much in 2025, download and disk space - despite the perceptions, the system Webview usually uses the same order of magnitude memory as Electron; maybe a little less, but not a Lot less. We can see the WhatsApp rewrite on Windows to use WebView2 as evidence of that.
The one time that Tauri is legitimately better though, is if you've got a lot of Rust code that you want to integrate - GitButler for example uses Tauri and it works for them because they have a lot of Git systems code and it's all in Rust.