This secondary forwarding CSS is important for those of us who have used the alternate CSS design. The alternate CSS design is based on the device having access to all possible route patterns and the line being configured to 'block' access as appropriate. This works well with extension mobility so that you can log into any phone and your class of service follows you. It also means you use the proper gateways, i.e. if you log into a phone in Toronto, you use the Toronto gateways, if you log into a phone in New York, you use the New York gateways.
Currently the CSS is exclusive of the line and the device, which means, if you are using the alternate CSS design approach, you must explicitly add the offnet route patterns into this CSS if you want off-net forwarding.
With the secondary forwarding CSS, you can simply copy the device CSS and the line CSS and you effectively give the user the same forwarding permissions as you do calling permissions.
Personally, I don't see why they wouldn't simply use the device/line settings when they were set to blank, but it's Cisco, sometiimes we just have to accept what they give us.
http://www.cisco.com/en/US/products/sw/voicesw/ps556/products_administration_guide_chapter09186a008053226d.html#wp1098821