It depends.

As the sentence above was a quote from me, let me elaborate:

While cameras are really good at writing images to an SD card, most of them are only so-so when it come to reading a modified SD card. This includes a card that was formatted in computer as well as making sense of temporary or meta files that were written by a computer.

Some cameras (e.g. my Sony a7 III) even write a little database to the SD card, keeping track of the images. If you then delete images on the computer, the database is not updated, leading to inconsistencies. The camera then complains and tries to rebuild the database, which might fail.

However, your camera might cope well with that and have no noticeable problems.

In the end, formatting in camera is an additional step, that makes sure that the card is in exactly the condition that your camera likes best. So you balance your need of flawless operation of your camera vs some write cycles on a comparatively cheap SD card. It is your choice, but if it saves you trouble just once, it was worth formatting it in camera.

A little side note: If you format a SD card in camera, in a small portion of cameras (e.g. Sony) the format is irreversible. This can be a good thing, so files do not fall into wrong hands if the card is e.g. stolen - but it also means, that you should be sure you really want to wipe the card.