I think that plot holes matter for some kind of (science) fiction, for other kinds its does not (satire/comedy being a prime example).

The is a pretty big difference how Douglas Adams writes and how Charlie Stross write. Both are great but very different world building.

I don't see how it matters if it involves science fiction or not.

I am looking for verisimilitude, so I am always asking myself if characters' actions make sense, consistency in the rules, and so forth. There has to be a kind of internal logic a story follows, even if characters constantly make stupid decision.

Most stories failed that test because writers don't care.

Here's an example: There are magic carpet everywhere that can fly, and yet nothing changed about the worldbuilding. People just drive cars and do all the modern things people do, except sometime you can see magic carpets showing up.

What makes you say plot holes do not matter? That seems like a problem in any narrative writing.

Plot holes matter in direct proportion to the seriousness of the work. People care a lot more about plot holes in The Lord of the Rings than they do in The Colour of Magic.

Plot holes are everywhere in stories, serious or not.

People who care about plot holes and internal consistency are the exception, rather than the norm.

People don’t always behave consistently. A lot of plot holes can be explained away that way, and readers/viewers instinctively do that, because they don’t have the assumption that people are consistent.