No.

Also, your SSD probably does garbage collection without the need for TRIM.

GC and TRIM are orthogonal. Doing good GC is necessary for performance, but without TRIM, there is no way for the drive to know what data actually is garbage and what isn't, so it will suffer from worse write amplification when it has to relocate blocks that no longer exist.

FWIW, when I upgraded to ML, my boot time was cut down from 20 seconds to 5. Awesome.

While boot times make for good review copy, how often does anyone actually reboot a Mac these days? Once a year?

Things that make me reboot my Mac:

1. Software updates.

2. My Bluetooth headset hangs in a way that requires a reboot via power button. Happens probably once every six weeks on average.

3. VM software (mostly VirtualBox) crashes my system. Has probably happened at least twice in the past three months.

4. Booting in to Windows to play games.

so, what, you're saving 20 * 15 seconds per year?

I don't know about GP but I reboot into Windows to play games every other day, usually multiple times that day. Reducing boot time is always welcome.

Also I'm having GPU issues right now, I had to RMA the replacement GPU, and I'm using the buggy Chameleon bootloader to extend the lifespan of my Mac Pro 1,1 past the EFI32 cutoff. So I'm rebooting quite a bit nowadays.

Software updates would be it. What's not to like about getting back to work (or uh web browsing) that much faster? Myself, I'd be that much more likely to install security updates sooner rather than procrastinating.

but most software updates don't require a reboot, I just don't get it, my mac stays up to date and the number of times a year I reboot you can count on one hand. Today being one of them, since ML is being updated.

There are lots of good reasons to be all for SSD's, but reboot time is not one of them, when considered rationally.

Ever since Apple broke the time display in the menubar updating correctly when the timezone changes, I reboot every time I change timezones (or suffer with the incorrect time display). Which is quite a good bit.

No, but if you use Trim Enabler(http://www.groths.org/?page_id=322) 'command line hack' turns into simple slide to enable.

After I used that on Mountain Lion (GM) and a Crucial M4, my MBP often froze during boot. Disabled TRIM again with Trim enabled and booting problem was solved.

An older version of TRIM Enabler did that same thing to be with a Crucial M4. Updating it to the latest version (as of 3 weeks ago) and trying again solved that problem.