One area where it really shines is if you have a cross-language project. Say you are building a shared/static library in C/C++/Rust/D whatever, and you want to use it in some other language.
In XMake you can set up a build file that can compile the native library in one language, include it in the other language, and then compile that, in like ~10 lines.
Also, it has support for generating CMakeLists.txt automatically, for people that don't want to use XMake. I always commit this to my XMake projects.