A) data merging. Merging multiple data sets together with auto-Inc is tricky - especially in the case of related tables.
B) data distribution /replication - especially on and off phones - especially if phones are creating data records offline, then syncing later.
C) parent-child forms. Parent has to be committed to the dB before children can be added.
D) data imports - again especially related data.
I'm not doing justice in such a brief question, each item above deserves a whole exploration.