Again, that is where the simplicity/Arch principle comes in. Things happen when and where approriate; making sense of it all. There are 2 primary cases:
1) Traditional reason for variables - shorter alternatives to longer strings
2) Portability/flexibility - other programmers are able to manipulate your code easily (for PKGBUILDS; those editing it)
So if the script doesn't have any content relating to (1) or (2) then yet another variable is indeed pointless. We should avoid them unless the benefit is practically significant.
Say, for instance, a short PKGBUILD where the source archive's $pkgver != real $pkgver. You are going to submit it to [unsupported] where the AUR web interface cannot resolve custom variables, and the source archive's name has an underscore. You create _pkgver as the new one, and you use it in the source array as ${pkgname}_${_pkgver}, which could do with some cosmetic surgery. Then it'd be up to you to decide whether this new variable, or having a clean look on the web interface, is more beneficial/"important".
Since bumping pkgver will not change the source, introducing _pkgver makes it easy to update. At the same time, though, if one is editing the PKGBUILD the source array isn't that many lines down and thus, is as easy as changing the value of a variable. It's a matter of weighing priorities; takes a few seconds before clicking on "submit". In [community] (ABS), this isn't a problem but then - as a TU - you should be able to do the weighing just fine. I don't know if I'm guilty as an [unsupported] user but I sure hope not =P