I am a professional boot fitted and now that companies offer the boots in both boa and buckel offering in the same last (Nordica and Tecnica among others), I have not found that Boa does wraps the foot any more effectively than a traditional buckle, at least on the majority of customers I have fit. There are definitely people who will find a Boa boot more comfortable, however it is not the next coming of christ that K2 advertised. As a professional selling Boa boots my opinion remains that it is equivalent to buckles, and and fails to live up to any of the advertising promises.
while they don't necessarily live up to the whole "more uniform fit" claim, they do indeed make any micro adjustments much easier. And for that, it's really up to the end user to decide if the is worth the upgrade.