Established DJs use the sync button to allow them to do more complex and creative mixing and mix transitions, for example adding FX, 3 deck mixes, mixing vocal acapellas. Beginner DJs can use sync to help them create DJ mixes, however should not rely on sync for beat matching.
Is it cheating to use Beat Sync?
Using sync isn't cheating. Time warping all your tracks to 128 then using cdj's, is cheating. That would be like disabling the led on your sync button so people don't notice it's turned on.
What DJs use Sync?
DJs including Anna Lunoe, Wuki, JOYRYDE and more have chimed in, sharing whether they opt for sync or not in certain situations. The consensus is — if you want to use it, use it.