Calibration of what? The thermometer? When do you need to calibrate a thermometer at the temperature of boiling water and how does the temperature scale affect that in any way?
The fact that calibration points at sea level of celsius are very easy to produce. Just need some ice and then some boiling water. And I can't even get my hands on pure ammonium chloride. Just some mixed stuff.
Yes, calibration of the thermometer. For example with sous vide cooking, it can be useful to know how accurate your equipment is since recipes are often expressed in precise temperatures.