Why is shopping popular for tourists visiting Dubai?

I was in Dubai a few weeks ago (not for the first time) and was (not for the first time) also baffled by how Dubai attracts so my, specifically, shoppers.

Yes, Dubai is something of a shoppers' Meccah, but not really a shoppers' paradise. Typically, the brands on sale are expensive and, at best, the price difference between there and at western outlets is VAT, which isn't levied in the UAE. But, I think, if you're willing to pay unreasonable prices for fancy branded clothing at home, does the 15-20% difference really matter, specifically if you have to pay for your flight to get there and pay unreasonable amounts for your accommodation? But, there is a lot of choice.

Also, I found electronics to be only marginally cheaper, if at all.

So, yes, hordes of shoppers, lower prices on (some) consumer goods. Expensive to get there and stay there.

I have never traveled there but it is the most visited destination by Iranians because of short distance, easy visa and good accommodations for tourists. As an Iranian aspect there are many malls selling fake brands much more cheaper than original brands and surely Dubai is an attractive commercial center in the middle east which is unique in providing facilities for all tastes, cultures and budgets.