There are instances when instead of dragging tasks under another task to make them subtasks that it would be easier to select them and be able to push a button to have them move under the closest task that is one level higher then what they were intended to.
Without this button, if I have a structure that looks like task -> sub tasks -> sub tasks, if I have a task that, is under this structure, that I want to put under the main task as a subtask, I have to drag it above all of the other sub tasks, but this puts my lists of tasks out of order, which I need to retain. It would be easier to be able to select it and push a button to intent it.