I know you can get non-fluted pans, and ones that are perforated, but the vast majority of the ones on the market are fluted. I can't think of a practical reason why that would be. If anything, it seems disadvantageous. It's more labour intensive to line with the dough, they seem more complicated to produce, harder to clean.
Is it for the structural integrity? I mean, how much structural stress could a tart be under, where that fluting would actually make a difference? As far as I can tell, it's just for the look of it.