Whether the set back is the maximum 1/4 inch or something minimal like 1/16 inch this support is important. Then forces transfer from the device, through the shim, into the box. When the drywall support is insufficient shims should be placed on the device mounting screws so that the device is held snug. Ideally the drywall is trimmed close to the box so that the ears of the device yoke rest on it.
Face plates can break when they're called upon to resist those forces. Proper support from behind is important especially for devices like receptacles which see pushing-into-wall forces during plug insertion. Installations within a surface of wood or other combustible surface material, boxes, plaster rings, extension rings, or listed extenders shall extend to the finished surface or project therefrom.
Installations within or behind a surface of concrete, tile, gypsum, plaster, or other noncombustible material, including boxes employing a flush-type cover or faceplate, shall be made so that the front edge of the box, plaster ring, extension ring, or listed extender will not be set back of the finished surface more than 6 mm (1∕4 in.). However, if the existing boxes were well-placed originally it may not be necessary to do any additional work to bring them to the new drywall surface. If you're installing new boxes or otherwise need to adjust existing boxes, by all means set them in the right position.
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