College football teams only have so many hours that they are legally allowed to practice, perhaps Urb is attempting to get oppossing teams to spend a couple of those hours preparing for something he never intends to run during the regular season. It could also be used to set up something completely different out of a normal extra point formation that the defense isn't prepared for b/c they spent all their time working on the other formation that they used for the Buffalo game.
I remember during the national title season, Tressle ran a handful of plays out of one particular formation. On all of those plays, Clarrett would head in the same direction. Meanwhile, all season long, they had worked on one additional play out of that formation during practice, but never ran until Michigan week. With 12 prior games of film to study off, Michigan probably felt pretty confident that when OSU went into that specific formation, they were going to do x, y, or z. However, sometime late in the 3rd quarter, OSU lined up in that formation, and had Clarett run a wheel route out of that formation, something they had not shown on film all season long. Clarett was wide open and it led to a huge gain on 3rd down, getting down close to the goal line, IIRC and seting up a touchdown at a crucial moment. Basically Tressel had been running a diversion all season long, so that in a crucial moment against Michigan he had things setup perfectly.
I doubt Urb felt like he needed to give his defense as many points as possible. He knew his offense could/would score points. They only time they failed was when they stopped themselves w/ silly turnovers or by being too conservative and forcing a run game into 8/9 man fronts. OSU probably could have put 60 on the boards if needed. Now there could be a gruge against Buffalo or someone on their staff/administration, but most likely Urban was trying to give oppossing coaches something to think/worry about rather than concentrating on the more basic things that OSU does.