1. The subroutine does nothing - waste of time calling it.
2. Assume it's a "we might need this" placeholder, and assume it is called, there is no need for the RET instruction, it is always optional in A-B PLCs, only needed if you are passing parameters back to the calling routine (same thing with the SBR instruction).
3. Assume it's a "we might need this" placeholder, and also assume it isn't yet called, so why put any code at all (i.e. the RET instruction) in a routine that isn't scanned?
4. If I assume you are looking at code that has been left with you after commissioning, then I'd say the programmer has just confused you with unnecessary code in the PLC. These sort of coding "gaffes" should have been removed once the subroutine was no longer needed.
5. I might go along with the "cookie cutter" idea, except this falls down because there isn't a corresponding (redundant) SBR instruction. I would expect auto-generation to have put this in.
I have to conclude this is just an example of either sloppy programming (I'm not being nasty - I just mean "less than ideal"), or incomplete commissioning, which should have removed this redundant code.
Recognise it for what it is - totally redundant - and either live with it or deal with it.