As for me it's just simpler than analogues with static analysis. It's a single file script, does not have any dependencies and platform specific things. There is no any trouble with dependency resolving as when I tried to use another tools with analysis. It's not better than other but solve very simple task in very simple way (as I think).
You just specify the source files and luacc will generate you a single one. When I faced with this simple task I didn't find something really simple to use that I can use in automatic way. Btw, I can rename it to Yet Another Lua Code Combiner =)
