A permanent Moon base would allow research opportunities that private LEO stations can't: ISRU, low gravity research, the far side of the Moon offers unique opportunities for astronomy (any spectrum), etc. pp. Long term, who knows what additional opportunities it opens up.
For landing hovever it makes things signifficantly easier! You can break full arrival speed from lunar or interplanetary space (successfully done by Apollo missions) with a relatively light passive heatshield & land on parachutes. You can even brek to orbit instead or use the atmosphere to change incliunation of your orbit and other tricks (there are proposals for air breathing ion engines, etc.).
Lack of sufficient atmosphere is what makes landing on Mercury (no atmosphere, need to break to zero using rcoket thrust) and Mars (enough atmosphere to break from arrival speed, not enough to use parashutes or gliders for a soft landing) so difficult .
If the planets are aligned the Delta-V is not that different between the two (Mars is about twice as much Delta-V for 100x the distance). You can use aerobraking in the Mars atmosphere but can do no such thing on the Moon. And then the last problem is that on the Moon you need to budget for a round trip, but on Mars we could produce fuel on the surface for the return trip. When you start thinking about all that it's obvious that Mars makes more sense.