All diesel fuel precipitates asphaltene over time, and ULSD has increased the amount. You don't need fuel polishing on a car because you burn it before it degrades. You don't need it on a 100 gallon boat tank because you also burn that pretty quickly. If you have multiple tanks, the return from the engine does you no good, nor does it do you much good in any case because the volume is usually pretty low - certainly well below the 2 - 3 gpm that would be considered a rate at which fuel can be efficiently polished. When someone says you don't need fuel polishing unless the tanks are cruddy it seems a bit like saying that you don't need wood preservative unless the wood is rotten. The whole point is to prevent the tanks from getting full of rubbish in the first place.
If you have multiple tanks, then you frequently need some means of transferring fuel. If so, the filters and a few valves are a relatively inexpensive add on that turns the transfer system into a dual polishing/transfer system. If you wait until a tank is nearly empty, then polish for a few hours while underway with the fuel sloshing around, then absent a load of bad fuel you will never have a dirty tank that needs dockside polishing, and never have a clogged secondary fuel filter. And if you do get a bad load of fuel, you can turn it into a good load with extra filters before it ever gets to your day/feeder tank.
The arguments against fuel polishing for vessels holding fuel for over 12 months, or those with multiple tanks, or those intending offshore cruising make zero sense to me. Below is a link to a description of the system I built for Delfin. I change the secondary filters pretty much for drill only as I have never seen the slightest build up of contaminants, even from the fuel that stayed in her for 4 years during her rebuild.
Fuel Polishing | Delfin