Here is what Jon has said on the subject for HexOS.
"The problem with SMART is that it leads to a lot of false positives. Users often replace drives too early due to a SMART notification that was being misinterpreted or overstated. SMART tries to be a crystal ball and predict when a drive is about to fail, but a lot of times it could be something totally unrelated to the drive that is causing SMART to act up (faulty SATA cable, bad PSU, etc.). In the world of TrueNAS, ZFS is the ultimate arbiter for deciding when a drive needs to be replaced. So I understand why TrueNAS doesn't feel the need to have a secondary "early warning system" when the system is already designed with fault-tolerance in mind. Furthermore it creates a giant burden of support as users constantly ask "well what does this SMART error mean to me?"
I can tell you that from years of reading SMART data from customer systems, the answer on whether or not a drive replacement is really required is more often than not "it depends." Users that believe in using SMART can install the Scrutiny app. Our official stance on this is that ZFS is there to protect you from device failure, so SMART is just not necessary."