I don't know if I'm understanding your comment about artwork - but since I've played around in creating some of it, I'd say there's a dilemma for artwork creators.
That is - for original artwork, there is a desire to perfectly (as possible) replicate the original artwork. However, Mame isn't able to truly recreate the original experience in this regard, because in the virtual world the artwork shares screen space with the gameplay. So often, perfectly replicating the original artworks dimensions, means the gameplay area is heavily compromised. This is especially true in a 16:9 world.
However, the gameplay area is perfectly customizable within the LAY file - so there is no reason at all that the option to switch off the artwork should affect the original aspect ratio of the gameplay.
When beginning my artwork journey I thought about this quite a bit, and decided on a policy of producing artwork that was always compromised to maximize the gameplay area. So purists will hate my decision, those who want to play games might enjoy it. As I say, it's a dilemma. The fact remains, in the original cabinets the screen wasn't compromised by the artwork, unless it was a conscious design decision by the developers (overlays etc). In Mame, there's only so many pixels to go around.