My answer is do the drawer boxes need replaced. If the drawer boxes are OK, not super duper fancy and perfect, but OK, average, fine, good enough. Then no need to replace the drawer boxes. But if you do a fine job on the doors and drawer fronts, and the prospective buyer opens the kitchen drawers and sees drawer boxes that obviously look much less good. Then you need to replace the drawer boxes too. If you go out to eat at the finest steak joint in your town and get served a finely grilled tasty steak, and on the plate is some instant mashed potatoes and the paper pouch mix up instant brown gravy. You might think things aren't matching up. Another analogy. You make a handcut dovetail box. Beautiful half or through dovetails. And decide 40 grit is all the sanding you are going to do. Why only do half the job good?
As for the soft close doors and drawers, I think its a question of symmetry. If the doors are soft close, and the drawers are not, wouldn't someone say "why are the doors soft close but the drawers are not"? If one is soft close, you automatically expect the other to be soft close too. Or if one is regular hinges, then you expect the other to close the same way. Its sort of a doing half the job instead of doing the whole job question. Symmetry comes in here too.