Gel inserts—usually placed under the heel—are all about absorbing big, sharp impacts. If you're hitting large jumps, riding choppy and icy terrain, or landing hard in the park, gel cushioning does a noticeably better job than standard foam at protecting your feet and joints, especially against heel bruises.
The trade-off is weight. Gel adds a bit more heft compared to EVA foam, and some riders feel it slightly mutes board feel. That's why many bindings use a hybrid setup: gel under the heel for impact, paired with foam elsewhere for a balanced ride.
For casual all-mountain cruising or mellow groomer days, standard foam cushioning is typically plenty. But if you're regularly charging through rough snow or taking big drops, gel dampening is absolutely worth seeking out—it can make a real difference in comfort and fatigue by the end of the day.