Comfort is the main reason, I suppose. If I mess up Wireguard config, even to debug the tunnel I need to go to the KVM console. It also means that if I go to a different place and I have to SSH into the box I can’t plug my Yubikey and SSH from there. It’s a rare occurrence, but still…

Ultimately I do understand both point of view. The thing is, SSH bots pose no threats after the bare minimum hardening for SSH has been done. The resource consumption is negligible, so it has no real impact.

To me the tradeoff is slight inconvenience vs slightly bigger attack surface (in case of CVEs). Ultimately everyone can decide which compromise is acceptable for them, but I would say that the choice is not really a big one.