Some hardware controllers and SONAR don't get along in terms of controlling buses. If all the buses look like tracks to the controller...problem solved.
Also, Aux Tracks can go into folders. So for example, I like doing multiband processing but prior to Aux Tracs that required using multiple buses. With Aux Tracks, the source track and processors can live next to each other, and be included in a folder. This neatens up projects considerably.
Aux Tracks aren't essential in that anything you can do with them, you can do with buses. However, in many situations, Aux Tracks add a welcome level of convenience.