I use Lightning. It is certainly much faster and can be pretty convenient for small transactions. Transaction integrity can be compromised. Since I put little stock in Bitcoin's use as a transactional medium, I probably won't devote too much space to Lightning, Liquid, Fedimints or any of the other scaling ideas.

One big issue for US users is capital gains tax. Another is the price volatility. For example, I paid in advance for art work using Bitcoin on-chain and by the time the art was delivered, the BTC fiat price had dropped. We didn't discuss that possibility. I was just fortunate the artist honored the price at the time of transfer. It was $300, so not a huge deal. I'm sure that would not be the case had the price been $300,000.