Ideally the cabinet box would be sprayed, too.
Spraying everything could end up more efficient, if you have an entirely empty job in a reno or new construction.
You said in a prior thread you're an estimator, what you really need to do (learned this from Jack Pauhl, but admittedly never kept perfect logs, just kinda remembered stuff in my head) is try to compare and contrast similar projects using different methods, and count the hours it takes doing it one way or another, and count how many problems you have and how good or bad the end result is, then you really know personally what it takes you to do something. For myself as an example, I found I am faster with plastic or paper everywhere first, masking baseboards to the floor first in all the rooms, and not moving around drop cloths back and forth, even though it seems slower because you're spending often a couple hours in setup, but then once you're setup you're flying. Some people might disagree and be faster with only drops and moving them around, but it's important to test it out and see what you actually get done in X hours.
To me what seems most efficient is spraying anything "trim" (including cabinets) in most scenarios in an unoccupied house or remodel scenario where people aren't trying to use the room soon and it's 100% empty. Then you can leave your prep up for spraying as long as you feel like, have everything masked perfectly, floors covered perfectly, etc. Where spraying is a problem is in an occupied scenario where say, you have a bedroom full of toys and a bed in it, and about 3 feet or less between all the stuff and the walls, and people want to sleep in it the next day or that night, then you pretty much just can't spray as the limitation is the stuff in the room. So the same would apply to kitchens as well, if they want a fast return to service or even cooking in it lightly between coats of primer/etc, there's no way you can mask off everything for spraying and really deliver that.
That's another big problem in painting, is that you can do a PERFECT job but if a customer is too inconvenienced and disrupted by the process they will hate it more than if you do mediocre work but you make them feel good and comfortable during the process, at least for occupied residential jobs.