Bob Levi for one is convinced -- he makes an interesting case (I've never heard one and the caveats about compatibility would rule it out for me) but clearly more than a gimmick in this reviewer's opinion
https://positive-feedback.com/reviews/hardware-reviews/mag-lev-audio-ml1-levitating-turntable/
https://positive-feedback.com/reviews/hardware-reviews/mag-lev-audio-ml1-levitating-turntable/