Cardboard (the real term in “corrugated”), yes. Pallets, much less so, because you may be using pallets with smaller loads.
Back in school (45 years ago) they used pallets because they were used to crate durable goods, like drill presses and “shop” equipment. These days those things don’t mean much.
When I was young, I had friend who worked for a local company that made corrugated boxes. He would say he knew when there was going to be a “promotion” for a local company because they were printing lots of boxes.
Those things are antiquated these days.