It all matters because the code is written by people and people specialise. Maybe from computational perspective you are just moving the computation from one place to another but from development perspective you are breaking down code into pieces that specialised people can work on. Instead of having a linux wiz coding CSS or front-end guy creating security holes in your PHP code you have a front-end dev who can talk to backend-dev and all do their parts and the mobile-app-dev can join the party later and simply use the existing work done by the back-end dev.
All that when having some of your computations offloaded to the client devices. It's pretty neat.