Usually when you are pulling you wont be going fast enough for the factory system to lock the TC. So if you have just a TC lockup switch, you can just flip it off, and it will unlock anyways without "forcing" unlock.
Normally a forced unlock isnt needed for anything, but sometimes you may want to force unlock say if you are towing, and you need a few RPM's, or dont want to lug the motor. Say you are going 50mph in overdrive taking off with a load, and the TC wants to lockup at that MPH. It will lug you down to 1400rpm or so, and you would be better off running unlocked until you got to say 60mph or so. This way you can force unlock until you are going the desired speed, and then let it lock.
Also, on a stock transmission, the stock converter will take a lot of abuse unlocked, but when it is locked the converter clutch wont hold much power. With a forced unlock switch you can force it to stay unlocked and you dont have to worry about slipping the TC clutch.
There are several reasons a person might want one, just depends on the use of the truck.