Nix doesn't need any more home-manager tutorials, because it doesn't need any more small-time tinkerers. It would benefit more from becoming essential to a bunch of businesses who will become invested in making their own developer experience acceptable at scale, and who will have to improve Nix to that end.
Pretty soon a bunch of people are going to realise they actually do need the exact same version of every tool in every toolchain on every machine in a team, to make use of the transformative caching abilities of tools like Bazel and Buck2. And if that catches on, I would not be surprised to see an alternative Nix frontend configured in Starlark, like every other tool in that arena. There's already a buck2-nix that generates dhall under the hood.
As far as I'm aware multi-user (as in human login users) Linux systems are almost entirely - literally - academic. Supporting it does leave some warts and complexity to be experienced by the majority single-user system users.
So that's just to say I think it at least warrants a mention, it's helpful for a beginner to be aware of, even if they don't use it (once informed they can decide for themselves if they need that piece or not).