This came up in the Lubuntu meeting today and then they wrote up this draft which may interest you:
It really only matters if you're using 20.04 Ubuntu desktop, currently. Some flavors may push the HWE stack and it may matter for you as well.
[SOLVED] Focal and 5.8 HWE kernel woes
NOTE: This issue looks to be solved. Please follow links to this Ubuntu Discourse post Background There are normally two kernel tracks with LTS releases: The GA (General Availability) track (linux-generic) which should be supported throughout the lifecycle of the release. The HWE (Hard Ware...
discourse.lubuntu.me
It really only matters if you're using 20.04 Ubuntu desktop, currently. Some flavors may push the HWE stack and it may matter for you as well.