Well, it changes the code (e.g. it could allow / prevent some optimizations) and that could mean that the shader gives somewhat different output when there are numerically unstable float computations involved.
Very unlikely to be of concern in practice of course, but leaving a trail in the log should be valuable if that ever happens.
Yeah, I don't think that's worth worrying about, or we'd never get anywhere. We're never going to quite implement the same logic as Windows.
More saliently, though, we should be reporting an error on unrecognized attributes, or failing that, at least have a hlsl_fixme() for them.