At the moment, when you have for example three tickets and you would like to close them with same comment, for example "This has been checked". If they belong to same department/group, you can do this with transfer. But if these are in different group/department you can close those at the same time, but not add comment. Transfer is not an option, because these belong to different groups.

Having option Close with comment, you could just add comment and ticket status would then be set to closed and comment added to the ticket, for future reference.