...unless you're based in a jurisdiction like the UK, where an LLC may not get the same tax treatment as a C-corp (Ltd companies being the norm here).

A C corporation can still make a lot of sense for a small business depending on the nature of the business and the interests and needs of the owners.

C corps can offer a lot of advantages in terms of shareholder and employee benefits, particularly around healthcare, and QSBS is a huge benefit for qualified businesses and owners who might one day sell the business.