Well, I do not see any benefits for tail currents !!!
Seriously, tail current are observed at the end (the tail !) of a voltage step (not to confound with capacitive currents !) when this previous step has induced a sustained activation of a (non-inactivating) voltage dependent current. They therefore represent the de-activation or inactivation of this current at the holding potential that follows the voltage step. They are very useful to estimate reversal potentials, de-activation kinetics and so forth.
Basic references may be found in the excellent Ion Channels of Excitable Membranes by bertil Hille.
Well one very simple reason use for them is that they are all measured at the same potential. This means you don't need to take into account the changes in the driving force, for instance if your step takes the transmembrane voltage close to the reversal potential for the current. I also like them when you are working with beginners as you don't need to consider the contribution of any "leak" currents.