The fact is your will generally inject some statics electricity if you aren't connected to earth yourself this will not affect the majority of the electronic, but if you add the iron actually not connected to earth either you will have an infinite potential and will kill some components (ask how I know) (the components will not be affected if the electronic is totally not powered at the time, but if you want to do any soldering on a powered board (insulated from the main or on battery, you need the solder iron to be earth but you don't want the earthing to bite you in case of electrical problem for example.
Also nitrile gloves don't avoid you pushing some statics electricity to your pcs, you have a simple proof about that by the fact you can use your phone with this type of gloves.
So in conclusion it's interesting to see not everyone is ok about what values we should use for the resistor (I was thinking it was a basic question 😅 because I see a lot of video talking about it but no one saying more than your solder iron Tips should be connected to earth.