The only purpose I see is organizational, i.e. to take common attribute views and represent them under different packages (FI/SD/MM) for functional completeness of analytic views/calc views and attribute views used in the analytic views and calc views for that functional area. This would be analogous to infoobjects catalogs in BW where infoobjects can be shown in multiple places.
Package-level security could be another consideration if you have one package for all your attribute views which is what SAP does for its RDS solutions.
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