It may be useful for "bcp in" into a table in temp database where you have "bulk copy" database option turned on. So each session is gauranteed a uniform table definition but the data is for that session only thus minimizing the house keeping chores for an application.
Also can be used as a common scratch pad at table level. I.e. you and me can see the same table definition but the our data is private to each indivdual session.
Avinash
