Sure, in the most basic case it does this, but even in the most basic case it does more than that. At minimum it also verified the download matches a known good hash.
The important part (to me) is that Homebrew also ensures the package installed conforms to Homebrew’s standard. There’s a lot of standards (install in /usr, /usr/local, /opt, etc) on something as simple as where the files are put, let alone how it’s built and it’s dependencies are pulled in.
So to say there’s no value in installing from Homebrew over curl|sh is clearly misguided IMHO.