It may provide more flexibility, but the extra cabs will make the units more expensive and reduce the total seating capacity.
Other than locomotives, most of the examples quoted above of subclasses with more than 100 members are actually of classes with no subdivisions. However, class 158 is subdivided, the 158/9s (ten members) and the 158/0s (originally 172 but some later converted to class 159). Class 450 was originally a single class of 123 members, but 14 of them were converted to class 450/5 spec, leaving 109 450/0s.
In older times, the SR-design 4EPBs (class 415/1) numbered over 200 (numbers from 5001-5053 and 5101-5281, but not all existed at the same time), the second batch of BR design 2 HAPS (class 414/3) numbered 131 (6043-6173), and Class 421 (4CIG) had two subclasses 7301-7336 and 7337-7438, the latter (Class 421/2) having 102 members. Class 411 (4CEP) was officially subdivided on refurbishment into four subclasses, 411/3, 411/4, 411/5 and 411/6 with, respectively, one, five, 116, and three members, but all numbered in the 15xx and 16xx series.
For completeness, locomotive classes 31/1, 47/0, and 47/4 exceeded 100 members at renumbering in 1974, and several others were subdivided later resulting in subclasses of over 100 (e.g classes 08, 20, 37)