An SRS nobody reads is waste. An SRS that settles arguments is the cheapest code you will ever write.
Consulting on a ministry system taught me that the artefact with the longest half-life is not the service — it is the specification everyone signed.
What does not: diagrams that restate the text, and any section that exists so the table of contents looks thorough.
The test I use now — if a paragraph could not settle a disagreement six months later, it is decoration.