I have multiple listings for my soap dishes
https://www.etsy.com/shop/crochetgal?section_id=5694357simply because when I started on Etsy there were no listing or pricing variations.
By setting up multiple listings I could easily offer single units, pairs, sets of 10, 20 and 50 units where the customer could simply select what they wanted and make their purchase without having to wait for a special listing to be set up for them.
It also works very well for me because when we are really busy, I don't have to deal with looking for listing variations and /or pricing variations when it comes to packing. I simply print the orders and pack based exclusively on the item titles.
And when you are packing 100 or 200 soap dishes in a week it really helps to have that streamlining in place.