Google has the answer here. I just searched for 'Why do companies incorporate in Delaware" and scanned through the results.
One good link is here:
The Top 10 Reasons Companies Incorporate in Delaware
There are many reasons why more companies are incorporated in Delaware than any other state. This article highlights a few of the reasons why half a million businesses, including more than half of all U.S. publicly-traded companies and 60% of Fortune 500 companies, have incorporated in Delaware. It then outlines the biggest drawbacks to incorporating in Delaware and explains why it is not a one-size-fits-all solution.
The top reason being:
- The Corporate Law Expertise Of The Delaware Court of Chancery
Delaware has a highly respected court that focuses on corporate issues – the Court of Chancery. Because of this specialization, the Court of Chancery has a great deal of expertise and familiarity in resolving complex corporate disputes.
There's also a few drawbacks listed.
Read the article, and Google some more, then make your own decision.
Bottom line answer: No, it doesn't matter. If it did matter, then an awful lot of employees/companies are doing the wrong thing.