I had a post about masking off baseboards couple months ago, thank you for all your input.
The main idea of the post was to how to cut in baseboards without masking them off while having paint drips on the baseboards from cutting in the ceiling.
So basically I found essential to mask off the baseboards with tape and 12inch brown paper. When i cut in the ceiling occasionally i get a few drips so it drips right on the brown paper. Tape allows me to paint around baseboards quicker and with a straight line. Combination of both helps from splatters while rolling out the wall.
So i found 3 advantages of masking off the baseboards, of course that doesn't apply if you have to paint the baseboards as well.