You mean the Usher who is performing at Super Bowl, aka the biggest and most watched event in USA?
The only benefit to Usher is he gets to be on an absolute bop of a song with one of the most popular young male artists globally, rest Usher's presence also gives immense benefits to Jungkook by giving him huge ass exposure in US and hopefully good to maybe great radio!!! This exposure is even more crucial for Jungkook right now when he cannot be out to promote himself so basically Usher is doing it for him!! If perchance Usher performs even a little bit of SNTY at Super Bowl, it could translate to even bigger things for the song. Just him putting the song on his album and promoting it proper is already a massive win.
The collab is mutually beneficial!!