said by Kearnstd:
I once saw a mercedes that had two reverse speeds for its automatic. No clue why anybody needs more than one reverse gear.
Snow and ice. Many automatics have the ability to start out in 2nd gear, instead of 1st. The reduced torque at the tires can help the vehicle get moving instead of just breaking traction. Being able to do the same in reverse could be quite useful if you're trying to back up a slight incline to get out of a parking spot.