It's true that you could simply write to an attribute on a remote node and in this case (light), it will work.
Here's some general information about binding:
- Binding creates logical links between endpoints on devices.
- The ZC or the source device of the binding pair maintains the binding table for the network.
For example, a single network may contain many lights and switches, and binding allows any switch to control either a particular light or a group of lights.
- Binding is unidirectional; a switch binds to a light, but not the light to the switch.
- Binding is required for attribute reporting.