Yes, I've seen some clearer cases made for networking.
In networking there is no standard for the hardware interface. Every vendor does their own thing. Except many can at least handle virtqueues carrying virtio-net messages for the data path, so some framework like vDPA may make sense (I'd prefer to see a full NIC interface standard emerge instead).
In storage, however, the industry has agreed on NVMe. This is a full standard for control and data plane. All storage products on the market, including DPUs and SmartNICs, just present NVMe devices. So there's no case to be made for vDPA at all. It just isn't necessary.
Yes, I see your point and agree that NVMe can be used for the same purpose.
But several HW vendors have implemented virtio-net devices in their SmartNic and may find it convenient to support virtio-blk to reuse most of the building blocks.
As for vhost-user, it's perfect for VM use cases, but with containers or applications in the host, it's not easy to use. Whereas, a vDPA device (HW or SW) can easily be attached to the host kernel (using the virtio-vdpa bus) and be managed with the standard virtio-blk driver.