Does rigor of course load matters?

If everything is equal, does academic course rigor matters? What if one take very hard academic course load and score same GPA is other student take relatively fewer hard course load. Just curious as I see that holistic admission process is quite different that what I am used to be

Yes, colleges recognize the rigor. I think most boarding schools do a good job of getting most kids to push the envelope, but not all in the same way. Which is to say that it is unlikely that 2 candidates will be identical except for rigor.

Which it never ever is. But yes, rigor matters.

The college admissions officers tend to answer the question whether it is better to get a B in an honors class or an A in a regular class by answering:

It is better to get an A in the honors class.

Not really helpful, but rigor is one of the things they look at and so is GPA. They want students who are pushing themselves to take the hardest classes they can AND they want students who can excel in their academic careers. No one can tell a student what the right blend is between those two if the student cannot do both.

to whom and for what?

Of course it matters. But by how much depends on each case.

Well daughters did pretty well in 10th grade, I am very happy with the hard course load she pursued and excellent grades she received, despite a brutal extracurricular activities load.