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f33e652
(Get the code!)
It is not described in the part of the manual where it matters.
A regular user will not know that there is a difference between a PS-based and a non-PS-based AI file. They will look (as I did) in the File Import section of the manual (the one you linked).
There they will find this:
UniConvertor
A number of import types (CDR, PLT, SK1, and WMF) use the program UniConverter. As of UniConvertor version 1.1.4 text is not imported. It is planned that UniConvertor version 1.1.5 will handle text.
This misses "AI" or "certain kinds of AI". I.e. the list of file types that depend on Uniconverter to successfully import into Inkscape on this page of the manual is incomplete.