I'm honestly having trouble understanding your comment. SBOMs are just a list of dependences. Creating such a list is not a new concept, but it is one that is gaining traction recently. This is useful for people who use software, for example, if they learn that a particular dependency has a vulnerability in it, they can quickly determine if they are affected.
I'll give you an example of what they're intended to be useful for:
Let's say you're an organization and you use, say, 500 different pieces of software made by 100 different companies. If you learn that there's a vulnerability in a particular dependency, what do you do? In the past, there was no standard way that vendors communicated this information, so the answer is that you would go through your list of 500 software programs, and email 100 different vendors asking about each one. This is not a good process.
If, instead, everyone provided an SBOM with their software, all you need to do is run a query against whatever inventory management system you're using and you have the answer in seconds.