We need to be able to have all of the options for purchasing an item from a vendor be able to be listed under one item.
For things like Shimano B05S brake pads or KMC 9-speed chains where we can buy in multiple quantity options (MPQ) (each, per 25, per 50, per roll, etc.) we have to have an item for each purchase quantity. To the customer (and my staff) it's the same exact same item whether it came in single, 25, 50, etc. quantity.
Ideally items would allow for multiple listings from a single vendor where we can purchase the same product in different quantities.
Only having to look at a single item rather than multiple would allow for better inventory tracking, more simplified ordering, better COGS accounting, and simplify things for the customer-facing folks.