I've been evaluating long-term performance on them, along with TiN, hard chrome, and standard phosphated carriers in extreme humidity, arctic environments since 2007.
Performance-wise, haven't seen a difference.
Perception-wise, it feels smoother when cycling the action than the others, and wipes off easier. Carbon and heat will burnish it, like TiN.
From an engineering standpoint, it's probably best to match a NiB bolt to an NiB barrel extension.
For receivers, NiB inside is a nice-to-have, and should reduce some of the wear we see, even though I have yet to see wear on a 7000 series anodized aluminum upper ever be an issue internally. That's coming from shooting AR15's since the 1980's, ten years in the Army living with and abusing M16A1's, A2's, M4's, and M4A1's all over the world, as well as an even higher shooting volume since I got out 10 years ago.
The one area I would plate NiB is the charge handle latch recess on the left side of the upper, which is a high-wear, rare failure point. I would also plate the charge handle shaft with NiB, just to avoid the anodized grinding on a new gun.
On the lower receiver, the hammer and trigger pin holes could benefit from it marginally, as I have yet to see that area wear badly enough on a 7000 series Aluminum part with Type III anodizing.
There are areas of the AR15 where metal-on-metal are meant to articulate with one of the metals having a softer surface hardness. The carrier key is one of these, so that it doesn't gall the track inside the aluminum upper.
Nickel Boron isn't anything new. The Army evaluated it for barrel bore lining in the late 1950's, along with some other unique plating, as well as ferritic salt bath nitriding (Melonite). They found that hard chrome-lined barrels held up to heat and high-volume shock force + friction better than the others for full-auto rated barrels.