[Tutorial] Convert to systemd-boot

I am currently trying to understand the process of the conversion following the new information found here so that I can try it sometime later this week.
This part here:

I don’t understand why this step is necessary. The default of systemd-boot is /boot/efi and in the kernel-install-for-dracut package, specifically in dracut-rebuild, we dynamically look for the ESP partition:

ESP=$(bootctl --print-esp-path)

The

initial Setup Script

also dynamically checks for it:

The Arch wiki also states:

When running bootctl install, systemd-boot will try to locate the ESP at /efi, /boot, and /boot/efi

So could we skip the step of remounting the ESP partition and the rest will still work? The reason is that without remounting, the system is kept closer to Arch documentation and the way back involves one less step in case I want to go back to grub or refind.