If 4090s and 4080 PCB and cooler builds are any indication, the extra money spent on AIBs actually does make a difference. If I recall, base models for Zotac, PNY, Gainward, MSI, Inno3D and Palit really cut component costs on coolers and PCB (VRMs), not to mention the reduced power limits the base models normally have. Granted, they'll all run at base spec, but I might recommend spending an extra hundred or two to get a higher-tier card for piece of mind. That said, would I spend an extra 20% for a Strix or Supreme -- no way.
This was unlike with AMD 79xxs where all the AIBs are very good to excellent and over engineered (while ironically, the reference card was sub par).