2022.12: It does matter!

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Yes, this was already deprecated in 2022.6 (so 6 months ago) and is now broken.

See the breaking change in the changelogs of 2022.12:

YAML configuration of MQTT entities under the platform key (e.g., light), which was deprecated in Home Assistant Core 2022.6, is no longer supported. The configuration must instead be done under the mqtt key.

The legacy MQTT device tracker is no longer supported. See the documentation for the supported MQTT device tracker configuration.

As of this release, you should now use the modern configuration schema for all manually configured MQTT entities. Please note that this does not impact MQTT discovery, for example, Zigbee2MQTT.

(@jbouwh - #82102) (documentation)