Simplicity, reliability, as many gears as you actually need offroad and it doesn’t half make the bike a lot quieter!
Downsides? Cost is the obvious one, but the trickle down is slowly trickling down… The only other one I can think of is that chainring size becomes a very important decision to make, and us 1×11 riders seem to obsess over chainring size almost as much as the Singlespeed riders what ratio they are running! With a 3×10 setup, everybody has got gears they don’t use, be they at the top or the bottom of the range, and in a 2×10 setup pretty much everybody has got a gear they hardly use. 1×11 takes that gear away, so chainring size becomes a much more crucial part to the setup.
The only thing that would tempt me to go back to a 2x setup up front on an MTB would be the need for REALLY low gears if say I was doing some enormous climbs, and/or solo endurance events. But that said, I’d probably just bung a silly small 26 or 28 T chainring on a 1×11 and freewheel down the descents a little more, it seemed to work OK for Aaron Gwin at least!