But I mean, are these things worth 1.5 gold/month during peace and 3 gold/month during war? Because that's what you're paying for them over tier 1.
By the time you reach Tier 2 and above you are arguably running a larger income? They are good strongpoints and slow down the enemies advance, in the interior they might be of use to stall rebels. In any casing, I'd say keeping enemies tied to forts longer and with more troops hopefully suffering attrition is as good a reason as any