What's the point? No seriously, other than stroking the ego of the interviewer with a 'please sir, I am just dying to work here because you're so awesome and I'm not worthy.' Especially at entry level, one job is pretty much the same as the other. I am not applying because working here is the most important thing to me, I am applying because there was an opening I might be qualified for and I was looking for a job.
I don't care how much you think I should think that your place is the best place ever to work and I should prostrate myself to get it, it's just a damn job and I am only looking for a paycheck so I don't starve and I can do things I want to do with my life.