Is a trailing slash for the baseUrl and other urls necessary?

I have been looking into some themes and saw this user point out that one theme has made some changes from the original theme by removing the trailing slashes from the baseURL and from links inside the templates…

Is there a reason someone might do this? Could there be a difference between running the hugo preview server or having it built on something like Netlify?

Might be personal preference, but Hugo has always had a trailing slash I think going all the way back to version 0.12. It is worth checking out these different discussions on the topic.