The whole distributed concept really works. No more "WiFi is down, so I cannot commit". As well rebasing is a nice tool which saves a lot of headache, especially for people trying to figure out what you did a lot later...
How is this an advantage? Whether or not I can commit locally does not make much difference to migrate my changes into a central repository for other developers to see...
It's an advantage because you can make commits that are the same size and scope as the ones you'd normally make when connected. You don't have to save up for one big giant commit that has a bunch of unrelated changes.
Offline commits also make it easy to switch contexts quickly: to go from adding a new feature to fixing a bug you just noticed.