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.