TIL gypsum board is given some shear strength credit in the code books:
https://up.codes/s/shear-walls-sheathed-with-other-materials
I wouldn't have guessed it, I wouldn't trust it if it was close to failure, but there it is.
I think the least attractive aspect is how drywall fails catastrophically, and once it's broken the strength can't be restored. This is probably why I didn't expect it to be counted in structural calcs.