Suppose that there is a slam game going on (not very popular) in an IMP tournament.
Suppose a kibitz explodes and shouts on the declarer "YOU HAVE TO CASH AK IT IS OBVIOUS THAT Q IS BEHIND". Kibitz saw the cards (all 4 hands for whatever reason). The declarer was weighting chances and couldn't decide - now he calls TD - he doesn't want to use additional information and he's not sure how he'd play.
Suppose it does make sense to play either way.
Suppose that the average score was +650 so: -50 makes -12 IMPs for the declarer and +1430 makes 13 IMPS for the declarer
It actually happened.
Suppose that without this one board the scores look like this:
Yeah, you guess it - the problem occurred on table between D and E.
Benefits include:
Plus... it's free!