For those that don't understand, it's to calibrate a spoke tensionometer (sp?). The tensionometer is placed on a spoke and a spring applies a force perpendicular to the spoke and it equates the spoke deflection over a set distance to a tensile force that is pulling on the spoke. So if you know what that force is, you can make sure the device is accurate. Most have a screw that changes the spring force to adjust it so it reads the correct deflection for the amount of tensile force.
Also, the type of spoke will cause the amount of deflection to change. So you can also calibrate it for a specific spoke. They also come with a chart that equates spoke type to a reading for a certain force and these charts can get lost so they can also be recreated for the spokes you use.
Many rims have a max or a recommended range of force and this gauge helps to build a wheel following these recommendations. It also helps to verify that spokes are evenly tensioned. And building a calibration rig like above let's one know that the guage is accurate and meaningful.
It might not be needed but it's a quick verification. And if your business is wheels, why not? Or if you're building a fancy wheel with an expensive carbon rim, I'm sure many people would like to know it is correctly tensioned when built.