It allows more precise control...like if you wanted to control where the light is pointing at without all those silly rotation tools, you can have it point at a helper object and then just move the helper object around. Its much more simpler then you are trying to make it:) Its a helper object, use if however you want, its something that you can group with things and it won't render, but can still effect other geometry. Take a look at how Eric uses helper objects in this tutorial. And you can see a nice benefit. http://www.digitalcarversguild.com/tutorials/masterlight/agmasterlight.htm