Is your brother the Kama enthusiast who's always wrong? XD
Besides Cu Alter I only grail SRs (but that's because 90% of my favorites happen to be SRs) or below.
(Summer BB is NP5 so if I ever get a last copy, might go 120 cause I enjoy BBs character.
Only other SSR so far I could see myself grailing to 120 if I ever get her enough is KazuraDrop.
Also No Name Assassin if she's released as a SSR in Strange/Fake collab, but the chances are close to none for her to be an SSR, if she's ever implemented in the first place)
I just think SSRs are fine as they are and don't really need the boost, so in my mind, SRs benefits for grailing way much in terms of raw stats (I'm sure they're exceptions somewhere)
But same as you it's about favorite units first and foremost; gameplay be damned. It's just a nice bonus when the gameplay is also fire.