Paying 2W to get two 1/1 tokens with vigilance at instant speed is a decent effect. But that's not really the best part about this card. It's Finish that people like most about this card. Paying 2B and the sacrifice of a creature allows you to destroy a target creature. Dredge decks have plenty of expendable creatures, so having this card end up in the graveyard is actually a sneaky way to kill a problem creature should the need arise.
Start // Finish is a solid card and it wouldn't be a surprise to see this card show up in more Dredge decks in the future. Really, any deck that plays off of the graveyard could find a way to use this card.