I was wondering the same thing. I think you need to ask yourself how to update are the browsers of your users.
As stated bellow it looks to me Firefox, Chrome and Safari enforce it. But if you have a lot of users on older browsers then it still might be useful setting the header because it is widely supported.
From https://chromium.googlesource.com/chromium/src/+/refs/heads/main/net/docs/certificate-transparency.md:
Since 1 January 2015, Chrome has required that all Extended Validation
certificates be disclosed via Certificate Transparency. Certificates
that were not properly disclosed would be stripped of their EV status,
but no warnings would be shown to visitors to sites that did not
comply.
Since 1 June 2016, Chrome has required that all new certificates
issued by the set of root certificates owned by Symantec Corporation
are disclosed via Certificate Transparency. Certificates that were not
disclosed, or which were not disclosed in a way consistent with RFC
6962, would be rejected as untrusted.
For all new certificates issued after 30 April 2018, Chrome will
require that the certificate be disclosed via Certificate
Transparency. If a certificate is issued after this date and neither
the certificate nor the site supports CT, then these certificates will
be rejected as untrusted, and the connection will be blocked. In the
case of a main page load, the user will see a full page certificate
warning page, with the error code
net::ERR_CERTIFICATE_TRANSPARENCY_REQUIRED. If you receive this error,
this indicates that your CA has not taken steps to make sure your
certificate supports CT, and you should contact your CA's sales or
support team to ensure you can get a replacement certificate that
works.
Here is another article https://www.thesslstore.com/blog/apple-certificate-transparency-october-15/ where Firefox and Safari also enforce it by now.
Here is Apple’s new Certificate Transparency policy Our policy
requires at least two Signed Certificate Timestamps (SCT) issued from
a CT log—once approved* or currently approved at the time of check—and
either:
At least two SCTs from currently-approved CT logs with one SCT
presented via TLS extension or OCSP Stapling; or At least one embedded
SCT from a currently-approved log and at least the number of SCTs from
once or currently approved logs, based on validity period as detailed
in the table below.