I'm an ISP and have run small offices in years past. Unless a CSS/SwOS-only device offers features that a CRS does not, I go CRS every time, particularly the 300 series. I have a couple CSS's; most are sitting on the shelf now. I pull them out when I need something for a lab or other temporary setup.
Maybe, if you're doing set-it-and-forget it, and never going to go back to that switch in the closet that runs a bunch of PC's, a CSS will be sufficient. SwOS can do VLAN tagging and basic port counters, maybe some rate-limiting, but otherwise it's pretty boring and feature-limited. And for many use cases, that's fine.
However, if you're frequently getting in to troubleshoot things, or change settings because of people's needs, or plan to upgrade things, etc. RouterOS is has much more in the way of flexibility and reporting, and RouterOS only runs on the CRS series.
If you want MLAG, VXLAN, MVRP, ACL's, and better remote management, RouterOS is the way to go. Personally, I use a lot of CRS300's as routers, too, with L3HW offload. Most of them can route about 800M-1000M with the onboard CPU if I have to disable L3HW offload, which is enough at most of my sites. Otherwise, the CPU's twiddling its thumbs, handling OSPF & BGP while the ASIC routes + switches all the traffic at line rate. All those saying they're not good routers need to add caveats: they're fine for routing, not so powerful at CPU-laden jobs.
The other thing to consider is that devices like switches and routers are like Legos. You put it in and use it for a while at one place, and if you need to upgrade or swap it, you can use it elsewhere. If you spend a little extra for the functionality and capability, you now have a more flexible/valuable Lego.
Besides the aforementioned features, consistency in management is why I run RouterOS on everything that can do both.