[Tagging] Are there really substations that cannot be mapped as nodes?

[Mateusz Konieczny]

https://wiki.openstreetmap.org/wiki/Proposed_features/Substation_nodes_extension
opens with claim, presented as obviously true:

"power=substation are facilities and substation=minor_distribution and 
substation=distribution are the only ones that could be mapped on a node."

why other substations cannot be mapped as nodes?

All objects mappable as areas can be mapped as nodes if no
better quality can be achieved

Mapping for example cemeteries as nodes is inferior to areas, but better 
than nothing.

For example for building benefits are extremely small over missing data
- but still it is preferable to adding them with fake geometries and
improvements over no data at all (though mapping other features may be
better use of time)

Why mapping major substations as nodes is supposed to be not OK?
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