Does how you structure your user generated content directories matter with Amazon AWS S3?

I'm currently building a web platform that includes user profiles. Each user profile is equipped with a profile picture and a profile banner. I will be saving the src of every image to the database. All images will be in a public folder as well.

What I am wondering is how do I go about this efficiently so my project can scale for tens of thousands, or hundreds of thousands of users. Does the Laravel filesystem handle this for you, or will I have to implement this in some way?

Just for a reference here is a stackoverflow post talking to something similar

I've heard it doesn't matter with AWS S3 though. So I'm kind of confused. Especially when I see stuff like this:

https://docs.aws.amazon.com/AmazonS3/latest/dev/request-rate-perf-considerations.html

Note, I'm not great with server admin stuff. I just don't want to structure things in a way that will give me a major headache in the future.