These operators seem to have been used for symbolic assignment and evaluation respectively in a far away past. Yet they made it into the brand-new SMath documentation page:
https://docs.smath.com/matrices/
I'd really vote for having these operators back, that would eliminate the need to indicate the mode by manual comments. That would contribute to transparency of what happens in the worksheet.

Technische Mechanik mit SMath Studio: https://link.springer.com/book/10.1007/978-3-658-50592-9