I wanted to know why the author of this book uses simultaneous equations to solve for m and b in a straight line equation when he has 2 points
Why not just calculate m from the difference of the 2 points and then substitute one of the points to get b?
Because as others have said, calculating m from the difference of two points and then substituting to get b is in fact solving two simultaneous equations.
The difference is that the way shown in the book is visible and intuitive. If anyone should forget how to do it, they can always write it down on paper to refresh their memory and be sure to get it right.
However, they shortcut trick you mention relies on correct and accurate memory. You have to remember that "m" is the slope, which equals rise over run, and you have to think about what is rise and what is run (and not accidentally calculate run over rise). And you may remember that "b" is the intercept, but is it the x intercept or the y intercept?
You can do it that way, but the only way to discover that method is to solve the two simultaneous equations in the first place. What you perceive as simpler, is in fact more complicated.
For what it's worth, I would always use the methodology in the book when faced with such problems, because I trust my ability to deduce things more than my ability to remember things. My notebooks are full of pages where I work things out from first principles to refresh my memory of the formulas.