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Organization of your psd file and ease of keeping things together are the main reasons.
For example, if I have made a title that is all individual "alpha" png files, I can put them into a group/set for placement. Then when I am working in the file, I can just close up the group in the layers palette and only one layer shows instead of all the layers of the individual alpha letters. I can them move the group with the move tool and all letters will retain their placement, so it makes it easier to work in PS. If I find the title distracting while I work in other areas of the layout, I can just click the eyeball for the group and all layers become invisible instead of having to click the eyeball for each individual alpha.
I also give the group a name, such as alphas, and it is then very easy to recognize in the layers palette as I work in PS instead of having to navigate so many individual layers.
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