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First of all, the limit you claim of a 255-character max for Evaluate doesn't exist and hasn't since R5.
1. Terseness - @Middleback(), @SetField(), @DbLookup(), etc. are much easier to read as small snippets in @Formula than their equivalents in LS, Java, or SSJS.
2. @DbColumn - it's slower and much more spammerific to use NVN than an @DbColumn. NVN will give you category totals and could theoretically handle more rows, though.
3. Context - There's an @Formula version of Evaluate, @Eval. This means that <computed text> blocks, field defaults, etc. are trivial to implement via @Formulas.
4. Agents - A simple @Formula agent is almost always faster than its simple LS/Java equivalent.
5. Garbage Collection - I just threw this in because @Formulas have much better garbage collection than N/D's implementation of Java (kind of sad if you think about it). This doesn't really apply to LS though.
Feedback response number ECBS7YSSQX created by ~Dana Elfreekony on 12/16/2009
Ok, I'll bite.
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Ok, I'll bite. (~Sanjay Quettum... 16.Dec.09) 
