It's used to find big prime numbers. The reason people use it, is that it will use every available core and ghz of your PC to do this. The benefit of this from a pc builders point of view is that will tax the system running full out, and if it crashed or your PC blue screens, etc, you may have a heating problem, etc. It's used a lot in overclocking to push the CPU to its limits.
Unless your testing a new system and want to "burn it in" or doing massive overclocking or just care about prime numbers that much, you don't need it.