I am currently doing some data imports into a legacy system and discovered that this system does not use a single clustered index. A quick Google search introduced me to the concept of HEAP tables and now I am curious in what usage scenarios a HEAP table should be preferred over a clustered table?

As far as I understood a HEAP table would only be useful for audit tables and/or where inserts happen far more often than selects. It would save disk space and disk I/O since there is no clustered index to maintain and the additional fragmentation wouldn’t be a problem because of the very rare reads.