Is there solo content that requires you to have over 300 light?
I've only seen gear over 300 come from the raid. Oh yeah, and Black Spindle RIP
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The next iron banner when everyone is 320... Trials...
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The possibility to play PVE or matchmaking, with 300+ level Primary and armor would be reason enough.
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There's no matchmaked PVE content that requires more than 280 light. Damage from higher attack weapons is scaled down towards your enemies, that's why you can't one hit a level two vandal in the toe even if you're above 300.