Reusable state selectors
@custom-variant lets you name a selector pattern and then use that name as a variant throughout your markup.
Theme attributes
A common use is an application theme attribute such as data-theme="midnight". Components can then use a semantic variant rather than repeating the raw selector.
When not to use it
If a selector is used only once, an arbitrary variant may be simpler. Create a named variant when the state is part of the application's reusable styling model.