A Site2Site VPN is helpful if each site either develops its own resources or houses unique processes that the entire company would benefit from having access to.
Access Controll - Some network resources should only be accessible internally, meaning employees should have access, but external users should not. With an S2S VPN, users are internal users, so access control rules are easier to define. This is because any traffic coming from different sources can be blocked from accessing those resources.
Simplified network architecture - Organizations commonly use internal ip address ranges for their devices within the LAN, these need to be converted to external addresses in order to access the public internet.
This does not happen with S2S VPN, the traffic stays on the internal LAN, so all sites are able to use internal IP addresses for each other's resources.