Main advantage of IMS is with LTE-femtocell networks where user go undergo authentication procedure with the access network, followed by an authentication procedure with the IMS layer.
One of the alternate LTE-Femto architecture also suggest the IMS is directly connected to LTE-Femto Gateway and complete bypass of the core network which makes it cost effective and more scalable.
In LTE we can see the HSS/PGW is connected to the CSCF-IMS which adds the additional second level authentication over the LTE Auth (May be used to connect two SIP devices over LTE network)