Original miles "really" matter on a restored car?

[Survivor 69/Z28]

But what I do not understand is why fully restored cars with lower miles really matters. A car with 20k miles should show some age but very little ware. My point is, most of these low mile cars are fully restored. So with that said, do the miles then really matter with everything being new or like new.
Example:
There was a red 69 Z sold at the BJ. It claimed to have 26k original miles. BUT.... it had been fully restored. So if everything has been redone on the car why would a person pay more for a car with 26k miles? If a car has 200k vs. 25k miles, if everything has been gone through it makes not one bit of difference IMO.
There were several cars like this, where they were ranting and raving about the low miles. But they were restored.....