'Buffer' (in PLC's, computing, etc) generally refers to one of two possible definitions.
1) A temporary holding location for data, which holds a copy or amalgamation of the data. In communications for example, serially, you receive one byte at a time (technically one bit, but we don't look bit-by-bit). In order to assemble an entire message, you move the raw bytes into a separate memory area - a buffer. Once completely assembled, it is typical to move the entire contents of the buffer somewhere to act upon the message, freeing it up for the next incoming message.
2) A complete copy of a set of data, that is acted upon in a program. This is typical with the I/O buffering schemes that are used often on the Logix series processors. You copy all the physical inputs to internal locations in the PLC memory, and use the internal locations for your control process. Similarly, you drive internal tags as outputs, and then copy them at one time to the physical outputs.
There are other definitions, but those should cover most cases with PLC programming.