My 2 cents is that the designs I have flown with sectioned tails - typically naca 0009, naca 0012 have more powerful control responses for a given control size and deflection. This very anecdotal of course - it's the flat plates which seem "softer" to me.
Torsionally there is a benefit to a curved leading edge up to a spar, also the thickness aids strength and stiffness.
If you are doing a carbon boom glider, you can even sneak a couple of nano servos (e.g. Saturns) on their side into a 9-10% sectioned tail.
My guess is that if you are a really good designer you could probably use a smaller area of sectioned tail against a flat tail - so you could save wetted area.
Totally agree that for well-powered models, these are all moot points... I guess I just like the way they look
I have seen some even small 3D planes start to have the option of a sectioned tail...