That's exactly what I was trying to get at -- I've built "Dwarven" towns before and enjoyed the experience, so yeah there's certainly nothing wrong with that approach.
Building tents gives some different benefits, and some different drawbacks. Most importantly though, it creates a different story/game experience; and that is what I find to be the key to Stonehearth.
And going straight for a large dormitory/barracks/future throneroom/etc., having everyone sleep inside while construction is still taking place, is an equally valid and rewarding option.
It all comes down to where the town is headed in the future. If tunnels are the first step to making that vision happen, then sure it makes sense to use them as rooms too. However, if tunnels aren't one of the first steps toward that vision (even if they're, like, the 5th step right after establishing camp and crafter roles and an army) then it makes sense to look elsewhere for shelter.
Or, slap down some beds around the campfire and sleep under the stars! It's possible (although more difficult) to maintain morale while taking that route, and either way you've got the beds to move into their new locations later.
I guess the phrasing of that original post I quoted is what gets me so fired up about the subject, it really doesn't matter how people choose to shelter their hearthlings but the implication that there's a "best" way to do it makes me feel like there's a myth I need to bust, hahah.
But yeah, mines are great in the early-game, and they do help you bump up your town worth alongside all the other things you can use to do that. If your food sources happen to be right next to the mountains, it probably is an easy place to make a home. Most of the time, though, most players won't settle right up next to the mountains; so the travel time to get to food sources (after all, it takes a couple of days to get farms up for everyone) can be a hidden time-sink.
But at the end of the day, as long as people enjoy the story they're playing out... go be a Dwarf, go build a tent, you do you and it'll be just fine