Developers writing scripts to import/export data from Tally might use a patched version in a sandbox to test API calls without consuming a paid license seat.
If a company has an old Tally 5.4 data file (from 2004) and cannot find the original dongle, a patcher might allow them to open the file to extract historical data before converting to a new system. Legally, they should buy a new license, but technically a patcher can serve as a "last resort data rescue tool." tally universal patcher