Well that’s not 100% true. Yes if you’re taking the AP course as a 12th grade, then yes you are right. However If say you took AP Chem in 11th grade and got a 3 and you wanted to be a Chem major, then I think it would matter. (Of course you could simply not report the score on the application, but then AOs could probably still find out the score if they were so inclined.)