Yes, though not a reason often mentioned. If you lose one or more spokes while riding, the wheel will stay closer to true than a wheel built to higher (and by all other criteria- better) spoke tension.

Case in point. I lead out a town line sprint. Went early and got passed by the big local sprinter with a Cat IV on his wheel. Hotshot pulled right in front of me to shed the Cat IV from his wheel. Cat IV came over too, putting his rear wheel where my front belonged. I had the choice between crashing to avoid him (and taking down a half dozen riders behind me and we were all doing 30+) or leaning my bike into his to stay upright. I chose the latter. His quick release removed eight spokes and loosened several more. I rode the bike to a standstill.

I built those wheels as recommended by the racing bible of many years ago, the C.O.N.I. manual. That book said to not tighten spokes too tight so that a broken spoke wouldn't require a race costly wheelchange. (The book was probably written when pro racers were still carrying spare tires on their shoulders.)

Those loose spokes (and a super stiff Weinmann concave rim) saved me a lot of skin, a lot of pain and probably a bone or two. And more of the same for a bunch of others.

Ben