Hello Einstein:
If by "simple" you mean deleting just a few files, then I agree with you -exec rm {} \; should work OK.
In the early days of Unix (especially SCO Xenix) it was easy to overflow the command line buffer. The book Unix Power Tools, Articles 10.18 to 10.21, covers the overflow problem extensively.
Modern *NIXs do not over flow as easily, but, besides force of habit, these are the main reasons I still use xargs:
1) Especially if I'm doing something destructive like a move, I like to see the output of the find command. It's just as easy to pipe to xargs than fill in -exec.
2) Although I've really never run any personal tests, using xargs should be more efficient. If find discovers 10 objects, xargs executes rm only once, and not 10 times - once for each object.
3) Also, xargs can extend the functionality of the find:
find . -type f -name "*.txt" | xargs -I {} ksh -c "echo deleting {}; rm {}"
The above command finds all txt files, and echos a deleting message as each file is removed. The xargs -I option replaces {} in the string with the results of find.
I don't think I've covered anything here that others is this forum haven't already said about xargs, but I hope this answer yours question.
Regards,
Ed