It really depends on the need of your campus and the amount of APs you are currenlty managing and the future growth , here's some examples :
- To balance APs between the two that way your traffic doens't go to just one controller and also if one fails not every AP will be impacted.
- Also if you need to perform maintenance on one of the controller you could move the APs over to the other one while you make changes
- If you have enough licenses on each controller you can have those serve has active-backup/active-backup
Hopes this helps