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What's the point? Why are unique/untradeable items that are non-convertible able to be spirit bonded up to 100%? It's a waste of time and has no point. Perhaps you should get a bonus stat upon 100% spiritbond.
Otherwise it just seems like lazy programming to allow someone to spiritbond an item that gains no benefit from spiritbonding.
I've wondered this as well - I can only assume it was limitations with the item database would have too many issues if unique/untradable gear had a no-spiritbond effect added.
It might also be in the same boat as why soul crystals have 'item level 30' on them (which you would think would potentially cause trouble when ilevel-gated content is added for end-game in 2.1).