Yes it matters....................but it isn't really important.........................no one will die as a result of not leaving one.
If you met a relatively new escort who had few, if any, reviews and decided to leave her a positive review most other punters wouldn't set much value on it as you would only be leaving your first review and might be her pimp or a very inexperienced punter who didn't really know much about what constitutes a good or bad appointment..
On the other hand, had you been in the habit of leaving review for all the well reviewed escorts then we would see that "Dick" has been around the block a few times and knows a good escort from a bad one.............your review of this new escort with few, if any, reviews would have more value................to her.
So you see it is important to leave a review for those well reviewed ladies if only to establish your own credentials.
For those same well reviewed ladies it matters not in the least.