There are certain situations where it matters. For example, for the Child and Dependent Care Credit, both spouses must have earned income to get the credit, and when both W-2s are accidentally assigned to the same spouse, then the result is often no credit.
I am sure that there are other similar situations. You are correct that the tax calculation is based on adding all W-2s together no matter who they belong to, but there can be other more subtle issues that affect your tax outcome.
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