The heels help elevate the rest of the goods to a better vantage point?
You really don't understand the purpose of heels, do you?
They flex the calf muscle and tendons, causing everything up the line to tone in as well - quads/thighs/
glutes - making everything look a bit more tone and shapely. They also cause the lower abdomen to compensate for the different walking posture, flexing and pulling it in slightly as well.
(Women: Please note, I'm not saying this is a practical benefit as over the long term this will likely cause lower and mid-back issues, as well as put undue strain on the ankles, knees and hips which may lead to long term joint issues. But I'm not a real doctor, I just play one on TV.)
Unless you have a good old foot fetish
D: Okay, there is that too...