Are no-conflict ITMs (Identical To Master) edits still considered potentially destructive?

ITMS can be troublesome IF they DO conflict with other mods...

But what if they DON'T conflict with anything; do they still have potential to damage your game or save file?

Sometimes I intentionally create ITMs in my personal mods as convenient visual references or self-reminders when I'm in XEdit. I'm curious if there's still damage potential to doing this.