Modifyable item system vs ScriptableObject

Hello,

I'm trying to create an item system where Items can be modified and crafted on during play, basically the only t$$anonymous$$ng an item type has in common is the pool of modifiers it can draw from.

My question is, is there still any benefit of having the items be derived from ScriptableObject rather than writing a custom class? To my understanding, ScriptableObject is mainly used if multiple game objects share data between them, w$$anonymous$$ch doesnt seem to be the case here.

Thanks