There are benefits to having it no doubt, but it shouldn't be the determining factor on whether you buy a console or not. Either you have a PS3 or you don't but want to have access to the back catalog. The former means you can just keep your PS3 handy and the later means you should have bought a PS3 and I don't know why it is taking you until the PS4 to do so.
Now as for a business decision it really comes down to what the difficulties are in doing so in which having the PS4 contain the hardware to run PS3 would require PS3 chips to be in the PS4 which would be expensive, think $100+ along with a bulkier, hotter, more energy demanding system, or require the PS4 to run on similar hardware as PS3, meaning the Cell architecture which would retain developmental difficulties and increase development costs further than the 10-15% increase we are looking at with x86 architecture which is amazing by the way.
For someone to argue that the PS4 is a no go because of the lack of backwards compatibility is ignoring all sense of reason. Having both a PS4 and a PS3 is not the end of the world and if you were looking to finance a PS4 by selling your PS3, chances are the increased costs of placing backward compatibility in the PS4 is going to eat up any financial advantage that would have given you.
Sometimes its the right thing to do, sometimes its not.