Here is the answer to my own question from Microsoft:
• Simplified access to files and folders. DFS provides an intuitive way for users to access multiple file servers throughout your organization. File and folder replicas can even be made available across multiple sites to provide inexpensive access to users within each site.
• Easier maintenance. Because DFS eliminates machine name dependencies and provides a uniform, virtual folder space for end users, you can perform maintenance tasks, such as server consolidation or data migration, without affecting how users and applications locate data. Because the shares are virtual, administrators have more flexibility to move shares. Servers aren’t tied directly to share names. As a result, servers can be replaced, changed, or moved without impacting the share name or availability.
• Increased cost savings. Managing storage in a distributed environment can cost as much as 75 percent of an organization’s IT budget according to a Gartner Group study. DFS can reduce this expense through more efficient management of existing resources.
• Fault-tolerant file access. DFS transparently routes clients to the next available server in the event of failure so users can always access shares while remaining unaware of any problem.
• High availability and performance. DFS provides load distribution, making data highly available. In environments where multiple servers have thousands of users, file server response is enhanced.
• Improved file path performance. DFS provides the added benefit of reduced delays that occur when user’s access heavily used shared folders.
• Smart access to resources. Through DFS, clients can access the closest resources and file servers, reducing stress on network bandwidth.
