UDIM is supported in many different software packages now, and is most useful for game engines and game assets. Is it worth creating models using it? Well, that depends. In my opinion, the most important thing you should do with your models these days is to keep them PBR compatible with PBR texture maps. It seems like it would be much easier to convert standard UV Unwrapped PBR texture maps to a UDIM workflow than the other way around. So, personally, I would just create low poly assets with logical, clean UVW or UV Unwrapped islands with PBR texture maps, and allow the end-user could convert those over to UDIM if they need to.
There are free UDIM Converters out there I've seen which will rename texture files from _uU_vV to UDIM and vice versa, and there are scripts for many popular software packages which will convert UV textures over to UDIM tiles automatically. I don't know if there are many ways to do the reverse though.