Not from a merchant's POV. There is more hassle involved in receiving LN payments for no tangible benefit.
Isn't your customers' satisfaction a tangible benefit? Whenever I see Bitcoin as a payment method, but without Lightning, I'm a little more discouraged to do the transaction. For instance, I don't want to broadcast another transaction every month for the $10 of Spotify.
Also, if I had made all those transactions on-chain the merchant would have a ton of UTXOs. I've saved them money in fees.