This is a quick and super easy way to mimic the functionality of a content type in your Drupal install. On the site I'm working on we wanted to replicate functionality for two content types. Now the Drupal way would say to use the same content type and filter them with taxonomy or even a CCK field. In this instance the two content types currently offer the same functionality but there is reason to believe that in the future one will get a lot of changes or even a completely different layout then the other so it was decided to keep them separate.