It would be hard to say without understanding a little more about your program, as well as who is telling you to do this. For one thing, the return $output line at the bottom--what are you returning from?
I can think of many reasons you'd want to include scripts this way.
In PHP, the ob_* functions deal with output buffering, that is, capturing anything that gets printed to the page/screen your PHP code is running in as a string.
This may be necessary because a very common pattern in classic PHP is to write straight HTML outside of any <?php
tags. When you output text this way, it gets sent directly to the screen, bypassing any intermediate processing that you may want to do with it. It's also possible that a programmer may want to define all of their includes in one place, so that they can be switched out easily, and then reference the text to be output as a variable later in the script.
It may also be a way to prevent includes that don't output any text from accidentally outputting white space, making it impossible to change headers later on in the script. I've had problems before with a large code base in which every include had been religiously closed with a ?>
and may or may not have included white space afterward. This would have solved the problem with comparatively little effort.
In programming, there are often many different ways to do things, and there's not always one of them that's "right." The end goal is to create something that does its job, is maintainable, and can be comprehended by other programmers. If you have to write a couple of extra lines of code in pursuit of maintainability, it's worth it down the line.