Why limit the answer to just one reason?
OU's are for management purposes as in easing management by allowing you to
group like items, similarly managed items, or some other delineation that
makes sense to you. The key there is 'group.' There is overhead associated
with creating and putting items in OUs and there is no reason to think that
creating a separate OU for each computer would a) ease the management burden
on the administrator or b) be worth the overhead incurred.
OU's are a LDAP concept. You can ask the same question of any LDAP
directory and the same answer applies.
What makes you ask?