When you need a state that you can rollback, an immutable data structure lets you share the parts of the structure that didn't change between states. That's what ZFS does and that's also how many transactional databases store data.
A mutable data structure would need an entire copy at each state change or it would need to store deltas and apply them backwards when you rollback. Both options are significantly slower than the immutable data structure (where rollback means updating a single pointer).
When you need a state that you can rollback, an immutable data structure lets you share the parts of the structure that didn't change between states. That's what ZFS does and that's also how many transactional databases store data.
A mutable data structure would need an entire copy at each state change or it would need to store deltas and apply them backwards when you rollback. Both options are significantly slower than the immutable data structure (where rollback means updating a single pointer).