From a functional POV, under sizing batts can't be a good thing.
While it will start the car just fine, relatively speaking, for any draw, it will always be operating some percentage lower state of charge (SOC) compared to a larger battery. This has knock on effect of relatively lower voltages and more voltage sag when starting. Driving more amps and heat in the starting system. We already know the starter relay is a wear item and a liability in higher miles. A smaller battery will on exacerbate its wear.
It's also more wear/tear on the smaller battery itself, as again for any unit of energy used in starting or reserve, will cause it to be at a lower SOC. We know lead acids are happiest and have the the most longevity when full.
So potentially lower life for the starter relay/starting system, the battery itself, and the rest of the vehicle electronics and tons of motors (folding mirror, rear hatch, steering wheel, seats, etc.) where these inductive loads will pull more amps across sensitive electronics, relays, and brushes with more heat.
This is also the reason I don't wait until a worn battery is unserviceable, and I change them at the earliest symptoms of capacity loss. Batteries are considered end of life when they have 80% of capacity remaining.