There are numbers here to be found if you look for them. Also, many more numbers over at ElitistJerks.
But long story short: More Damage = More threat and Faster Boss kills. Plus it's a pretty essential AoE tanking ability.
Though, if you find you need the points elsewhere you can easily drop it. It won't make or break you at all as a tank. What you end up speccing into totally depends on what your personal raid needs.
Hope that helps.
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