We've always used sprite scale is a form of compression, eg. to scale up a background image so its the correct "native size", i.e. it might want to be upscaled 2x and not be pixel perfect compared to everything else. Eg. If you've built your game, then decide texture A doesn't need the detail, scale it down in photoshop or whatever then scale it back up in the sprite collection editor, so as far as the games concerned its no different.
The problem with performing texture scales in Unity is that it'll be a lot slower than it will need to be (its in c# after all), and it'll just use bilinear scaling, which 99% of the time doesn't look good enough. No one ever uses that in Photoshop, unless you explicitly need it to be bilinear. Of course other scaling methods are possible, but will need to be coded / tested / etc, which is significant amounts of work for a small feature like this.