Appreciate all the insight of your original post. I arrived here only after seeing a Mac Pro listing on Ebay containing a 'Matt Card'... If this is as serious a problem as I am perceiving, I think the wiki would benefit from a section titled 'The Problem' that basically outlines what it is, why it's happening, and that all cMP's are highly susceptible (ticking timebomb) to this issue and should take preventative action.
(The answers to questions below may also be fitting to add to the wiki, but I suppose 'anyone' can edit)
1. If my Mac Pro is BRICKED, what behavior/activity (if any) from the Mac should I anticipate?
More commonly is a power on with no POST and EFI_DONE is off. Also you can get a soft-brick/read-only NVRAM, where you can't change the default boot disk or save anything to the NVRAM, the most common example is the Mac Pro only booting Windows, if you remove the Windows disk you can't boot macOS or anything else.
How far into the Troubleshooting section of the Apple Technician guide (2009) will I get?
Apple Technician Guide diagnostics are not really useful for people that does not have access to Apple (internal, factory and AASPs only) interfaces (for the MacPro5,1 is the LITTLE FRANK one).
If you don't have the interface to follow the steps, you won't get anywhere with minimal config.
Apple Technician Guide was never intended to be read by anyone else than Apple/AASPs technicians.
2. You mention 'failed garbage collection' in passing in referring to the core of the problem...but what is this and how often is it supposed to run?
Garbage collection is automatically executed when the BootROM PEI detects that the VSS store is below 2048 bytes.
The problem is that sometimes the process fails completely, very common when there are a big payload, like the 25KB+ of SSV macOS releases ( Big Sur -> ), or when you have Windows SecureBoot signing of the BootROM.
Is this akin to SSD wear reduction techniques like TRIM?
Nope. TRIM is just a process to erase NAND cells proactively, not related in any way.
Also not related to wear leveling in the way that you think.
3. Where does the manual '3-month' number for re-flashing come from (likely related to previous question).
Empirical evidence after hundreds of dumps/analysis/RI.
Since following the 90day re-flash with the reconstructed BootROM image worked for me since 2018, this is my advice to avoid garbage collection failed runs and lot of people here does the same.
For people that constantly boot different macOS releases, constantly install macOS releases, is better to follow a more on hands look of the VSS store.
Booting between macOS releases newer than Mojave and back to Mojave and earlier cause a lot of writes inside the VSS store because the syntax of BT related variables changed with Catalina. This is one of the often overlooked issues that cause garbage collection to run earlier than expected.
4. Can I back up my ROM if I already have OC installed?
Avoid doing that, sometimes the dump is not realiable when dumped from OC/unsupported macOS releases. Several failures over the years.
Do I need to undo OC first? Or would it be beneficial to have both a clean 144.0.0.0.0 and the latest modified OC ROM?
OC does not modify the Mac Pro firmware, you are mistaking things here, there is no OC ROM.
Since modern macOS releases require a lot of space inside the VSS store compared to 10.6/10.14, now you have a problem with the poor garbage collection of MacPro4,1/5,1. OC/OCLP indirectly also require some considerable space inside the VSS store.
5. If I am competent with a flash tool and soldering iron, and am proactive in regularly re-flashing my BootROM, does a Matt Card serve any real purpose?
Nope, just ease of use.
Is it just a redundant BootRom in this case?
Yes.
6. When is a reconstruction service needed? Just when installing a new chip? You mention it being a better alternative to Cross flashing MP4,1 to 5,1 as well?
When you start to have issues with garbage collection, missing secondary VSS store or when you have a cross-flashed Mac Pro or an old mid-2010 and want to get to mid-2012 0x0d BootROM version, with all the possible upgrades.
Most people do it proactively and to get the most recent components of the BootROM that are not upgraded with the EFI firmware, like having a mid-2012 firmware with an early-2009 or mid-2010.
7. Is the NVRAM/BootROM equivalent to a Windows BIOS/BIOS chip?
Not so much, if you want to make a parallel the Mac Pro BootROM is more equivalent of the UEFI firmware of servers than a normal PC motherboard.
BIOS as we know from the IBM PC is something that died back in 2012ish, even with PCs.
8. Proactively re-flashing the BootROM just helps with garbage collection, but the silicon is still being worn out at an increased rate in newer macOS:
Yes.
What metrics do we have to look at for how often writes to the NVRAM are done in Ventura/Sonoma, to compare against the Data Sheet numbers for a new flash chip to discern longevity?
This generation of flash memories used by Apple with MacPro5,1 does not have any wear management, so, we don't know how current macOS releases really affect durability, but is something that we can see empirically with so much frequent garbage collection runs compared with older macOS and that the VSS store space is a lot smaller.