I had initially ordered a Matte Black because I didn't want the scratching issues. However after many reports on another forum of how much easier it is to hold the Jet Black, it piqued my curiosity.
I've got severe nerve damage and haven't been able to hold an iPhone without a case since the 6 Plus. So one day, when I noticed my local Apple Store had stock, along I went. I was an instant convert. The Jet Black is easily the best iPhone they've made in years. I opted for the 7 Plus and aside from being a stunningly good looking phone compared to the Matte Black (personal opinion of course) it really is light years ahead in usability, this phone is really grippy.
I've been using mine caseless and with no protection. It's been dropped quite a few times onto different surfaces and once into the toilet, thank god it was clean water
but that's nerve damage for you. Anyway, it's a lot more resilient than you'd think. So far I have one small micro scratch that you can only see under really strong light when you hunt for it.
Apple are covering their rear ends with the disclaimer about scratching, it's obviously every bit as resilient as any of the other finishes, it's just that if you do scratch it badly it's going to be easier to see.
I love the iPhone 7 Plus in Jet Black, imho it's easily the best iPhone ever made. Though I will say that after initially dismissing the idea, I did end up going for the iPhone Upgrade Program. That way I can enjoy this beauty caseless for the next year without bothering about keeping it pristine for the sake of resale value. I'll just hand it over next year and pick up the iPhone 8. Happy chap