1. You can orient them independently.
2. You can position them in ways that are more suitable to your environment. For example if you wanted a small gap in the middle to fit an eye level web cam, you can do that.
3. If you put them flush together, 2x 24" inch monitors has roughly the same head movement requirements as a single 48" monitor.
4. 2 monitors gives you the option to do a GPU pass through VM which is extremely useful in some cases (running native Linux but wanting native Windows performance for certain apps without dual booting).
5. It's usually easier to manage multiple applications using native window snapping tools. It's also easier to ignore a 2nd monitor vs the 2nd half of a single monitor.