On an Aluminum tank used in FRESH water only it has little effect if the boot is of the "self draining" variety. Ditto in Sea water if the boot is removed and rinsed with fresh water after each dive. That solution will last about a week!

For those of us who live in the real world once a boot is installed it comes off at annual inspection if we're lucky and the guy doing the inspection is actually doing it correctly.
I once inspected a lot of about 60 Al tanks that had been used for over 5 years on a remote island with VERY limited fresh water available, so they were never rinsed after diving. Those with boots failed from Cl ion pitting under the boots, and a fair percentage of those without boots failed due to electrolytic corrosion under the valves.
BTW Be aware that many smaller and island countries have NO requirements or faciities for hydro testing tanks, and visuals are the best QC that can be done on them at a reasonable price. On at least one island I know of it's less expensive to discard the old Aluminum tanks and buy new replacements (including the incoming duties & shipping) than to "send the tanks out for hydro."
On steel tanks used in either fresh or salt water the water trapped under the boot will cause oxidation of the galvanizing. If inspected regularly the galvanizing can be cleaned and replaced with a cold galvanizing compound before any damage is done to the structure of the tank bottoms. The zinc corrosion is faster in sea water but a yearly visual under the boot is enough to catch it for a timely repair. If the tanks don't have boots the corrosion problem is eliminated, but handling and storage problems are created when the tanks are singles. FWIW My steels have boots.
Concerning boots, gell coats, and pool bottoms what can I say?Perhaps it's easier, cheaper, or more profitable to make all customers buy a boot (or use the rental$) than to put a small mat in place to protect gell coat at a "degearing" station. Either way it's not my call. A bare tank dropped into a pool will usually hit the bottom valve first anyway since the valve is the the "heavy end", so the utility of a boot there to protect the tile is questionable at best.
FT