By default, when running on a device that supports multitasking, if the user quits the application (pressing the Home button), the application will be notified and moved to the background. This is nice as the response time when the user requests the application again is generally very quick, not to mention the application resumes in the same place/state as when it exited.
Even with this built-in convenience, they are times when this default behavior may not be ideal. For example, depending on the application, it may require a fair amount of additional development time to properly manage this state change. In such cases, simply quiting the application may be preferred.