Basically a MAF sensor measures the mass airflow directly (ish) and relates air flow to a current/voltage that can be calibrated accordingly, however SD needs to know a Speed, a Pressure and a Temerature, at the intake, very accuratly to calculate MAF leaving a lot more room for error and the need for very expensive sensors. People do it I believe because they have reached the limit of what their MAF sensor can cope with, so an increase in Mass Flow (more power for example) will need an alternate way to measure it, hence using SD.