In regard to the bed, here’s their infographic. There might be pros and cons depending on the the material since it has a small contact surface. I have only used a honeycomb bed and I appreciate how flat it is for paper and leather.
By sinking - yes, Z-axis control during cutting.
Acc. bed, I was wondering if someone in real life tested both of them. I have ordinary honeycomb also on my Sculpfun which I have raised up 15mm and it helps a lot vs. smoke marks from bottom part - but I didn’t had possibility myself to test “Matrix” version.