It's never come up for us. We've been using C3D since 2007 was the current release.
Even whith LDT 2007 and Civil3D 10?
Except to answer questions on forums, I don't think I've even started up LDD for at least two years now.
All of our Land Desktop projects are either dead or were converted to C3D several years ago. And when we get engineering plans that were created in LDD, they typically do not contain Cogo Points. Occasionally, we've gotten the original design survey along with a construction layout, and we've converted those points to C3D points. But that's only to check what we find in the field against the design survey; we haven't really use the points other than that. So we didn't really care what layer they were on; we only wanted to be able to create a CSV dump of the points, so the field surveyor could check points as-needed.
So it really is an issue that has just never come up for us.