I don't think it's as black and white as this. Boundaries are made for the protection of one's personal space, one's ethical responsibility and for the protection of the other person. That means they are dynamic and not static at all. And that means that they can be adjusted.
Usually people set boundaries naturally, without defining them to people they interact with. They just are.
They become however VERY important in a therapeutic relationship. Before entering therapy or before I registered for this site, I have rarely ever used the word, heard the word, discussed the word, thought about it very much. And then I go to therapy, one of the hardest things I ever had to do. I start talking (and am encouraged to talk) about very intimate feelings and fears and experiences.
And then there is that word: BOUNDARIES!

So effectively I am told: Spill your emotions, share your fears, do in here what you could never do outside this office. have courage, don't hold back. But make sure you don't invade my personal space. Make sure you don't confuse me with being a mother, friend, mentor. Don't contact me outside the sessions. Don't expect me to hug you when you cry. Don't... don't.. don't.. because there are BOUNDARIES, you know..

I mean, that's not what my T does at all, but what others have done in my past experience and what many clients experience regularly. And I am not saying boundaries are bad - I even believe they are important. But they should never act as an excuse. They should never be projected onto a client because of a T's own personal issues. They should be used wisely. They should not be a set rule that can't have exceptions. Some of the best therapists are the ones who manage boundaries, not carve them in stone.

A therapist who manages their boundaries is usually much more effective than the one who is rigid in their practice because it is how we operate in our real lives every single day.

And again I am not saying a T is not entitled to boundaries. They are, they should be. I just wish more of them would not see it as black and white.

But as always, this is just my humble opinion :-)