Why? I almost never use chapters as listener and I don't create them as a podcaster. Although I see value, when a podcast covers many topics. I mainly listen to episodes covering one topic only, where I don't value chapters.
Discussion
Even a very structured one topic episode has often multiple ideas. My weekly playlist is +15 hours and time is constraint. I try to prioritize and mostly get through half the list. Chapters help in the process and for future referencing