True, there’s no advantage to having more than one log file, but sometimes that one file grows suddenly and fills up the drive in the middle of a transaction and you’re stuck with those dreaded “THE DATABASE IS DOWN!!!” tickets until that transaction finishes. So, in the heat of the moment, you hit the panic button and create ANOTHER log file on a different drive.
Then, minutes, hours, or even weeks later, you want to put the universe back in order by resizing the original log file and removing the extra one. But what if you find you can’t remove that extra one, no matter what you try to do?
This is a legitimate case. Hopefully you plan ahead and never hit it, but stuff happens.