Absolutely. But we found over many years that know which 5-10 (out of the 300) and what values are good is a hard job for most.

Despite that, we end up tuning 30-40 for most of the customer environments we work with. For instance, logging (for appropriate logging or troubleshooting) is like a dozen. Autovacuum takes its fair share too, and if you have a heavy traffic db, it is a must.