Soft/Hard landing doesn't really exist. That's just a term we use, but it has no legal meaning.
Yes, for cars it is highly recommended (I'm not 100% sure if it's mandatory, but it might as well be) to have the VIN in the goods to follow list. The good to follow list is for things you own right now, not things you may buy in the future. Of course they're not going to hassle you if you buy some clothes/books/shoes/small furniture etc.. it's not likely that any of that is highly valuable.
But a car? Expensive jeweler? Expensive art?
That, they look at very carefully. If not, this would be a perfect way to smuggle stuff into Canada! Just get a new PR to submit a list with something like ("20 bars of gold, value 10 million"), and then give them the gold to carry into Canada without paying any duties...and that won't work because when you submit the list, the officer may well ask you to provide exact documentation for expensive things.
Point being, if your goods to follow list has expensive stuff on it (say worth more than $3000, at a guess) it is always a good idea to document it. I took pictures of all the expensive things we had (wedding jewelry, some art, and so on).
The officer made a copy of the whole thing (10+ pages of pictures), signed and stamped each page, and gave me a copy.
When I went for customs clearance, the officer had a copy of the same form with all the pictures. He could have asked me to open the bags and checked each item, but they only do that if that are suspicious.