Smoother dimming, better compatibility, slightly better efficiency.
230V control is a workaround that allows for some compatibility with existing tungsten installations, but by using the 230V circuit to provide the control function as well as the power, both are compromised. Phase-angle control 230V dimmers (whether leading edge or trailing) work by reducing the average voltage seen at the lamp, by chopping off part of each half-cycle of the mains. That's ideal for a filament lamp but won't work for an electronic device that by its nature, converts whatever you send it to a constant output. Therefore, dimmable 230V LED fittings / lamps have to detect what is coming in to know what the brightness should be, then use that to control a step-down driver circuit that is capable, up to a point, of dealing with whatever waveform and voltage is available. The power conversion stage would work better with a nice full 230V but it has to make do with the chopped waveform. The dimmer would also work better with a nice resistive tungsten load, but has to make do with the quirky, self-regulating LED driver circuit. As a result, some lamps don't like some dimmers and vice versa. Dimming to very low levels tends to be impossible as the peak voltage is not high enough for the driver to function. etc.
Separating the control and power into two separate circuits avoids one interfering with the other, allowing better compatibility, a full control range down to zero, less electrical noise etc. The AC-DC power supply works at constant efficiency from the steady 230V, and a high efficiency PWM dimmer stage modulates the brightness in response to the control signal.