I can think of one useful property of subnormal numbers off the top of my head. If subnormal processing is enabled, then for all finite values of `a` and `b`, `a != b` if and only if `a - b != 0`. But if subnormals are flushed to zero, then two tiny normal distinct values `a` and `b` would have a subnormal difference that is flushed to zero.
Isn't that just a scale issue that exists with or without subnormals? If a and b are closer to zero than the smallest representable number, a and b compare as the same. With subnormals your smallest possible number is smaller than without, but it's still the same issue.
But that same statement applies to normal values too, right? With normal numbers you might get the oddity of a-b -> a even if b is nonzero, but you don't get the oddity of a-b -> 0 unless the same number is represented, IIUC. A and B might not be bit identical, but they represent the same number if the difference is 0.