One of the major benefits of rubber boots is being able to tuck your pantlegs inside of them to keep molecules of your sweat and skin from dropping out of your pantlegs while you walk. As a living being your body is constantly shedding skin and giving off perspiration which normally falls into your clothes or onto the ground. These are the primary elements the deer picks up on a scent trail, not the scent of the boot. Even with the pants tucked in, you can be leaving a trail from your arms or exposed neck and face and you should try to reduce those areas of contamination while going to andfrom your stand as well.Regardless of which style boot you use, I'd spray them down good each time you enter the woods.
I'd have to speculate that the scent from rubber productswould beless alarming to a deer than leather, especially when wet.