I'll give my thoughts here, please take or leave them as appropriate for your installs.
Firstly, as I'm a Ubuntu Member, thus I have 50 tokens for Ubuntu Pro/ESM, so I have plenty of tokens.
I'll consider how I'll use the machine, and what Ubuntu Pro offers. Ubuntu Pro offers advantages for releases still in standard support, such as live patching and security fixes for packages in universe, but to me these benefits will mainly benefit Servers that are internet facing; my servers are not internet facing so I get less benefit from this (they're also usually running Debian anyway).
I have not thus far enabled Pro on any desktop system, I've not seen that its beneficial for how I use my systems, but here my usage will likely differ.
My primary box which I'm using most of the time is running the development release (ie. currently 'questing'), so Pro isn't available for it anyway; though I'd get a security benefit by just switching off development and use a stable release anyway; but I can detect/report bugs faster by using the development release
I tend to like newer releases for desktop systems so I'm not using much older software, eg. I do have 24.04 running on a number of machines which are used for specific purposes, as I don't want to *release-upgrade* them every 6-9 months, and want them just to work. These machines are not usually doing much online, running apps using local data only though.
Do I have a machine running a 22.04 LTS here?
Yep, I've just disconnected from a Ubuntu Discourse Moderation team meeting which is a video meeting, and I don't use my main desktop for that (don't like the idea of camera on my main box), and for such meetings I grab a laptop & put that to my left & use that for the meeting (laptop camera & headset). The laptop I was using is still running a 22.04 flavor LTS, and I'm in no hurry to release-upgrade it, not yet seeing a need.
Ubuntu 22.04 LTS (Server, Desktop & specific products) are still supported, thus the major packages on that laptop are still patched for security issues, and that is enough for me; even if I'm not using the GNOME desktop that gets the security team checks but a flavor desktop on it. That laptop isn't running Ubuntu Pro either, so I'm not getting security checks on the universe packages that I could have available; and I'm not fussed. It was turned on prior to the meeting, updated, is rebooted if I think it'll benefit from that, then I use it in the meeting, and has now been shutdown. If I needed to do some web browsing; I'd be using the machine I'm using now, though if sent a link during the meeting I may use that device to look it up as I'd not be worried about its security on it.
I currently see no risk in using a Ubuntu 22.04 LTS with a flavor desktop; and that is how I see Ubuntu MATE 22.04 systems now, ie. it's a Ubuntu 22.04 LTS system with the MATE desktop being used.
I'll use Lubuntu as an example here (rather than Ubuntu-MATE 22.04) for reasons I'll shortly explain... and I'll also write as if the Lubuntu discourse wasn't shutdown (it was earlier this year), so in this example I'm using a Lubuntu 22.04 LTS system.... If I wanted support for my Lubuntu 22.04 LTS system, I'd NOT ask questions on the Lubuntu Discourse (if it was operating) as they do NOT support that release, and I'm not forcing moderators (okay that included me) to close the topic as off-topic as they don't support the release. Other sites do support it; eg. AskUbuntu supports all releases where Ubuntu Desktop/Server is still in standard support; thus I could ask a question about Ubuntu 22.04 LTS with me using the LXQt desktop (ie. I'd not write Lubuntu 22.04 LTS), so for now questions about that system are still on-topic.
Ubuntu MATE 22.04 LTS is in a slightly better situation though; as you have this discourse.. You may have noted that on the prior thread I left a message about 22.04 being unsupported, but at no point did I actually close the thread, as this Ubuntu Mate Community site receives sponsorship for MATE as well as supporting Ubuntu MATE; so whilst the Ubuntu MATE release maybe unsupported and thus off-topic, the MATE component is still on-topic here (as I understand rules anyway, due to sponsorship)... thus the 22.04 question was not closed. [I believe this is accurate, but I've not checked this paragraph; but it may explain why I act differently here if contrasted to other Ubuntu sites]
I'd personally NOT ask questions about 22.04 here, but you can decide for yourself, at worst all you'll get from me is a reminder that your 22.04 isn't supported by the Ubuntu MATE team (or any flavor). But here I'm talking about seeking support only; ie. I'd use sites that do support your chosen system, not ask for support where what you're running is unsupported.
Would I run a 22.04 flavor - Yep; in fact I have today as already covered.
I don't [yet?] see the benefit for Ubuntu Pro on desktop systems, mainly for Servers, but as its a free option I have no problems with others using it.
On Desktop systems, I'd prefer to use a fully supported system rather than a release in ESM.
Do I have systems still using 20.04 LTS which is now in ESM
Yep, but currently that's only because I've not yet release-upgraded them; they're also systems I only very rarely use, thus my tardiness. Those systems tend to be very old & slow (Core 2 Duo's, 4GB of RAM or less) and they don't have ESM enabled either, but I'll eventually get around to release-upgrading them. For desktop systems where I'll likely do web browsing, I do believe newer releases tend to be safer.