Sure it does. If your log lines are distinct (e.g. they have timestamps or unique IDs) then you can use less's search highlighting to provide a visual marker for a specific line, similar to what you can do by manually inserting a bunch of blank lines on the console.
This trick doesn't work if your log file has a bunch of identical lines and you want to keep an eye on their rate, though.
Having to remember & type a timestamp has much more mental overhead (planning & memory) than "scan/scroll back to last block of vertical whitespace".
That's why suggestions of either named-marks or back-searches aren't considered equally-attractive alternatives to marking the scrollback with a batch of <return>s.
I won't argue that for this specific use case, tail isn't friendlier than less.
But the original poster posted a useful tip, and is now getting aggressive downvotes and comments like "This has nothing to do with what is being discussed in this subthread." I think that's unwarranted.
This trick doesn't work if your log file has a bunch of identical lines and you want to keep an eye on their rate, though.