ET3D: Now I have to ask: what reasons?
P1na: Now there's something I don't care about. Because it looks cool? Because maybe they'll add cookies later and they want to cover their asses? Because they see it anywhere and want it on their site too?
client: there's no warning about cookies.
me: well, there are no cookies.
client: we need the warning.
me: ... Ok, whatever.
I think it's more like a CYA move. Chances are someone else may come along and make modifications or 3rd party JavaScript libraries are introduced which could potentially allow for the use of cookies or the fact that you are using JavaScript means there is access to them.
Couple that with the fact that in some cases, management makes a decision in which the only way to make a more complex Web application work the way they expect it (some twisted crime of logic that usually makes no sense whatsoever), cookies might need to be used.
Examples: setting a language or time zone on your "device" which is entirely different from your language or time zone you've already set for either your device. You're allowed to change these and they are stored on the server, but to log in, you need to see your log in screen and time information based on the value stored in the 'cookie' rather than use the client's native set feature.
We have all the lawyers and litigious mammals to thank for this.