Saying that it's never applied to the player is simply not true and I really cannot understand how you can play the game without realizing this. It may be true that the AI sometimes can use shortcuts the player is not able to take and that is clearly a bug, but this does not mean that the player can never take any shortcuts.
Just start the game, start as France, delete all Forts except one in the center of France, change tag to someone else, declare war on France and check how much ZoC that one fort will really impose on your armies. Pretty sure you will hardly notice it...