It's up to the individual hunter to decide & make good on the shots that they are up to the task for (by whatever combination of personal training/skill, firearm/optics/ammo-load, range, & other conditions), and to have the discretion to pass up on the rest.
Having said that; I voted the '...very rare occasion' option, and that's being fair, realistic, & honest in that where I hunt most often. Around here I never have opportunity for a suitable 300m+ shot, and more often than not vision in brush very rarely extends as far as 100m. I can't remember the last time I had opportunity to take a deer in my part of Ontario that was as far away as 100m?
I've hunted out west (AB a few times so far, SK once), which can be a dramatically different story. I've made solid 300m+ shots out west using rifles & loads that I've trained with enough to be confident that they were up to the task. My biggest problem is judging distance at longer ranges, because it's not a skill critical for most 'local' hunting where I live.
A decent range-finder can add to the comfort-level in taking a particular shot, often whether you actually lase that animal, or even if you just use one like I sometimes do when practising judging distance to objects & checking my estimate against the laser.