Oktas8 is entirely correct with what he says.
It depends on which regulatory authority and depends on which way the wind is blowing that particular day.
My opinion is this.....if you're in an airline environment and using cat c or cat d sims....be safe and log your sim time.
It helps you keep a record and also allows you to provide a record of sim time if any regulatory authority or employer wants to know.
In an aviation environment where you use a full flight sim, the few hours you spend in a sim each year is only going to make a minuscule difference in your total time.
I imagine the only time it may raise a few eyebrows with any regulatory agencies or prospective employers is if you have....for example 2000hrs total time, and 500hrs of that is in the sim!!!!!
Eternity.