Out of curiosity - is this more accurate

A very simple scene testing reflective roughness. There is none here, but rather a completely sharp reflective surface below a very thin transmissive surface. The roughness is applied to the transmissive surface.

I believe that, in the real world, this is more accurate, but is it more accurate here?

NB. You can test by changing the roughness of the transmissive texture, whilst leaving the reflective surface alone.

untitled.blend (860.5 KB)