While there are no direct SEO benefits (at the moment), there are numerous benefits for publishers:
Greater Visibility - According to the Google SEO Starter Guide creating descriptive categories and pages could “lead to better crawling of your documents by search engines.” With fresh content giving a temporary ranking boost, it can be beneficial to have your website crawled more frequently so Google can pick up any changes.
Mobile-friendliness - Google suggests that you should not replace the mobile version of your website with Accelerated Mobile Pages (i.e., it should be in addition). That being said, having an AMP page would allow you to pass the mobile-friendliness test, which does confer ranking benefits in the mobile SERPs.
Faster Loading provides a better visitor retention rate - According to Kissmetrics, 40 percent of web users will abandon the page if it takes longer than 3 seconds to load, with 47 percent expecting a page to load in under 2 seconds. Furthermore, a 1-second delay can result in a 7 percent reduction in conversions.