Item Drops and Finds Version 2 - Post BB

 Spoiler

A few reasons:

1) They're not completely untradeable.
2) The higher stats is appealing. A perfect legendary empress glove on top of a SW ends up being around half of the top 10 dojo gloves range increase, which helps immensely for dojo itself. I can wear an SE/SI glove and be able to cast them whenever i want and not be completely weak and feel like i need to dojo. The SW hat actually gives me more range without even casting decAB because of the 2 set effect (i just sacrifice 30% boss, which isn't even really that much of a damage loss for me at this point, but still worse than with decAB of course) but this is of course useless without SW gloves anyway.
3) It's not as hard as you think to make. Aside from actually getting the materials, which you can totally do yourself, it isn't difficult to find legendary empress stuff for absolutely dirt cheap.
4) They look awesome.

You can't ever trade it again after the scissor wears off, can you? Once you trade them once, they should become completely untradeable. They'd lose tradability and then you'd be unable to scissor them again. They themselves don't possess a scissorable tag, the tradeable status just happened to carry over.

The biggest issue for me is just tradeability. I would never sac one of my best items (even if they are just for buffs) for a stat increase since I personally consider that of less value than the ability to move the item between characters. I don't think it's difficult at all to make, I just think it's a waste.

And, yeah, they look awesome, which is why I keep a set around just for anvil fodder.