Before the DLC, I never bothered going above level 28 because it looked like there was no reason to get to level 29 or 30, other than Hard Mode VoG and the Iron Banner.
Now that the DLC is here and level cap has been raised, are there any reason to get above level 30? Only reasons that I can see are:
a) Iron Banner: Higher your level, more advantages you have. Unfortunately, because of network lag, I can't play in the Crucible, so this isn't a compelling reason for me.
b) Hard Mode Crota's End: I just find it too hard to organise a raid, so I probably won't be doing this at all, so this isn't a compelling reason for me.
c) Completionist: I can see a reason here, but until I have lots of spare shards and helium, I may hang on to them. When the 2nd DLC hits, I will probably need to trash the current armour set anyway.
All the enemies are 30 or less for Daily Heroic/Weekly/Nightfall, and your armour scales down to the level of the enemy (?) so I don't see a reason. Am I missing something here?
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Is there any advantage for being above lvl26 if you don't do raids, don't play IB or don't do bounties/daily/weekly/heroic/nightfall? If you do everything the game offers, it's good to be max-lvl...what's the point of your question though?