Separating master data from transactional data in SAP BW/4HANA has the following benefits:
It allows different data load frequency for master data and transactional data, which can improve the performance and flexibility of data loading processes. For example, master data can be loaded daily or weekly, while transactional data can be loaded hourly or near real-time.
It ensures referential integrity on your transactional data by using SID values that link the transactional data to the master data. This way, the transactional data can be consistent and accurate across different InfoProviders and queries.
It provides language dependent master data texts that can be displayed in different languages according to the user's preference. This way, the master data can be more user-friendly and understandable for different audiences.

* A. High Cardinality is set in InfoObject B: This is an object property that prevents you from changing InfoObject B into a navigational attribute for InfoObject A. A characteristic with high cardinality cannot be used as a navigation attribute for another characteristic, and therefore it cannot have navigation attributes itself12.
* B. Attribute Only is set in InfoObject B: This is an object property that prevents you from changing InfoObject B into a navigational attribute for InfoObject A. A characteristic that is marked as an exclusive attribute can only be used as a display attribute for another characteristic, but not as a navigational attribute. In addition, the characteristic cannot be transferred into InfoCubes34.
* D. Conversion Routine "ALPHA" is set in InfoObject A: This is an object property that prevents you from changing InfoObject B into a navigational attribute for InfoObject A. A characteristic that has a conversion routine cannot have navigational attributes, because the conversion routine would have to be applied to the navigational attributes as well, which is not possible5 .
Reference:
* 1 https://help.sap.com/docs/SAP_BW4HANA/107a6e8a38b74ede94c833ca3b7b6f51/f851415842154e59a5f038e458b97a0b.html
* 2 https://help.sap.com/doc/saphelp_nw75/7.5.5/en-US/f8/51415842154e59a5f038e458b97a0b/content.htm
* 3 https://help.sap.com/doc/saphelp_scm700_ehp02/7.0.2/en-US/63/f3c416bcbf4730bb86e62ef8a54e17/content.htm
* 4 https://answers.sap.com/questions/1149854/difference-display-attribute-and-navigational-attr.html
* 5 https://help.sap.com/doc/saphelp_nw75/7.5.5/en-US/42/f93a83ae5546d3a7cfd7ff09e25a2b/content.htm
* https://answers.sap.com/questions/10121838/infoobjects-attributes.html