When you move a Google account over, most people focus on campaigns and bids and leave the UET tag for later. I'd install it on day one, before any spend. Microsoft's audience pool is much smaller than Google's, so a remarketing list built from the first few weeks of traffic is often what makes month two workable. Wait until you "have budget" and you start with an empty list, then lose another month while it fills.
The counterargument is fair: if you never plan to run remarketing, the tag is just extra page weight and one more line in your consent banner. But that's a reason to settle your audience plan now, not to skip the tag. Has anyone seen list sizes hold up on a low-traffic B2B site?