What are the benefits of 1. e4 Nc6?


Well, Nimzo defense 1...Nc6 is kinda flexible (U don't fix your pawn structure) giving the possibility to avoid the King's Pawn game (if U want it for some reason). Then, indeed, U can choose between Scandinavian 2...d5 and French 2... e6. Btw, 2. Nf3 for white vs Nimzo defense is suboptimal. It's better and sharper to play 2. d4.

Well, Nimzo defense 1...Nc6 is kinda flexible (U don't fix your pawn structure) giving the possibility to avoid the King's Pawn game (if U want it for some reason). Then, indeed, U can choose between Scandinavian 2...d5 and French 2... e6. Btw, 2. Nf3 for white vs Nimzo defense is suboptimal. It's better and sharper to play 2. d4.
this is simply not true. 2.nf3 is the most common choice among masters for a reason. Black's choices are limited after 2.nf3. he must either transpose to king pawn openings (not unheard of but hardly the kind of thing someone willing to play 1.nc6 would want in said game unless the king's gambit is your worst nightmare.) or usually play some inferior version of some other defense. (1.e6 is a bad french, its basically the the 2.d4 d5 3.e5 nimzo without bf5, barely playable because of how cramped it is, and 2.nf3 d5 if white knows what he is doing is borderline busted. 2.nf6 also leads black to ugly positions.
this leaves 2.d6. Tony miles used to play this via 2.d6 3.nf6 4.bg4, then e6-d5 with or without 0-0 first. this lead to very good interesting positions, where the queen bishop was outside the pawn chain and black played for an attack via an early f6. sadly this line is refuted by both h3-g4 (when black plays e6) and the early d4-d5 plan after e6. sadly the defense bit the dust after that.
fortunately, black can play2.d6 and pirc it. this move order has the advantage of completely bypassing the austrian attack, and black often gets KID positions with the added advantage of no c4. this is all well covered in the "the dark knight system" by Schuyler.

benefits? less developed theory, unique positions, much sounder then its reputation ( if it wasnt for 2.nf3 being so popular, you would see 1.nc6 way more often

Well, Nimzo defense 1...Nc6 is kinda flexible (U don't fix your pawn structure) giving the possibility to avoid the King's Pawn game (if U want it for some reason). Then, indeed, U can choose between Scandinavian 2...d5 and French 2... e6. Btw, 2. Nf3 for white vs Nimzo defense is suboptimal. It's better and sharper to play 2. d4.
this is simply not true. 2.nf3 is the most common choice among masters for a reason. Black's choices are limited after 2.nf3.
Hmm ... yeah, my fault, I wrote some conclusions too quickly. 2. Nf3 has indeed more master's games and better stats for white than 2. d4.