Say you want to have one subform with editable fields and a twin with computed fields so that you can give some users edit rights and others not.
You create the editable subform, then make a copy, then modify the second one to make all the fields computed with a value of the field name. If you’ve got dozens of fields on the subform, you’ve got to highlight dozens of field names and paste them into the Value formula.
Use @ThisValue instead. It’s a lot quicker.
Subject: Tip: @ThisValue in computed field value formula
That is why they made that function. 
Subject: RE: Tip: @ThisValue in computed field value formula
Yes, but their examples only address field validation and field translation formula portability.
I did a search on the term before posting that and didn’t see any posts that highlighted its use in the field formula.
Subject: RE: Tip: @ThisValue in computed field value formula
Besides, it is a good reminder for many who may not know of the function.