I can believe it could be possible that etched is best. At the microscopic level etching tends to leave a conical hole where I suspect a laser might create a more cylindrical one. But I admit to not knowing much about the state of the art in either technology. Decades back I did some etching of printed circuit boards using photo resist and ferric chloride. There is a tendency for the substrate to etch back under the edge of the resist, but it's a time function so the walls/edges become sloped, thus for a hole it might appear like a knife edge (albeit maybe a dull one!) which is desirable.
But personally, I try not to obsess quite that much!