Front boost is absolute 100% stone cold bullshit. The only reason standard forks struggle with clearance is the shape of the fork arch and that’s also the only thing that’s meaningfully different on the boost forks when it comes to tyres. The axle’s not really connected in any way.
Wheel stiffness isn’t total bullshit but the marketing of it is. You can do the same thing with taller flanges- but in fact a lot of popular wheels have gone with smaller flanges over the last few years, especially straightpulls, which reduces triangulation, exactly the oppposite of what we’re now told is important. When did anyone ever go “these flanges are too small, it’s hurting wheel stiffness?” And flange offset varied from wheel to wheel, and hardly anyone ever did offset rims. Chub or E13 tried pretty hard to push big flanges as a bonus but nobody cared. And you’ll get bikes with “boost for more stiffness” but 28 spoke wheels, little tiny flanges, or just plain old cheap badly made wheels, because the marketable part will change but not the other bits. So, it’s marketing. There might be a point to it if the limits of the old design had been being pushed or even considered.
Rear boost actually isn’t total bollocks. Except for the bit where they could have used the existing 150mm standard