I have said this in a couple other threads, but I have a 2018 model 3P with the "old" reflector lights, and we just picked up a 2022 Model Y P with the new matrix lights. Since I have both cars in my garage, and drive them both on the same roads, with the same level of darkness etc, I feel like I get a very good chance to compare these two lights, at least for myself.
I will say that the matrix lights are "better" than the reflectors, but not enough to lose sleep over, or not enough to spend a bunch of money trying to retrofit them (currently). Neither one is as good as any of the BMWs I have had over the years that had upgraded lighting packages (which I always got when it was an option on them).
Perhaps when (if?) tesla ever enables some additional capability, like swiveling when the steering wheel is turned (like my BMWs did), or additional tunneling with high beams on (like I coded my BMWs to do), I might have a different opinion.