There are a variety of scenarios where this comes up (e.g. we ship a site that is rendered, by another vendor, within an iframe; so we have to set SameSite: None on our application's session cookie so that it's valid within the iframe, thus allowing AJAX calls originating from within the iframe to work based on our current auth scheme.. BUT only within Chrome 70+, Firefox but NOT IE, Safari, etc).
Just providing this as an example of backend applications needing to deal with browser-specific behavior, since most of the examples cited in other comments are about rendering/css/javascript features on the client and how UserAgent drives that.