Hi bentraje,
There is no additional functionality in terms of User Data entries.
The User Data Tag will help to have a much more transparent organization of the Object Manager, especially in studios, with more than one artist working on a project.
Some random points that come to mind:
• it signals that there is User Data available for the object
• it is clear now where the User Data is (before it could be on the object or a Tag used by the object)
• it can hold Notes about the use of the UD, etc.
• when stored as a Tag User Preset, things are more organized as well
• while importing 3rd party formats/content, this is now an option to place UD entries
• the new Icon options will undoubtedly push the use of a designated UD Tag
I’m sure there are more ideas on why this introduction made sense.
All the best