I'm personally in the camp that, when it comes to electric guitars, the finish type contributes next to nothing to the sound (acoustics are a whole different animal).
However, nitro finishes are more prone to cracking, discoloring with age, and wearing through when compared to polyurethane or the polyester finishes that EBMM typically uses. Depending on your view of a finish showing age, those may all be advantages. Some people prefer their guitars to show wear, just like some folks like relic'd guitars.
In other words, I don't think nitro finishes offer any advantages compared to any other finish on an electric guitar, any more than one color has an advantage over another. It's a matter of personal taste and preference.