Is the use of conditional logistic regression necessary in case-control study？

@f2harrell Based on the article mentioned by @JiaqiLi and your explanation, could I draw the following conclusion? When confounding factors are expected to influence the outcome, rather than ‘forcing’ homogeneity between two groups (e.g., matching for age and gender) and performing a t-test or Mann-Whitney U test, it is statistically more robust to employ a mixed-effect model. By incorporating these confounders into the model as fixed effects, we can account for their influence more accurately while preserving the integrity of the data. Is this reasoning correct?