About the Business
In a previous post I mentioned that Matt Cutts at Google has made it very plain that they do not use the keywords meta tag in ranking a site. So is there any use for the keywords tag at all? The answer is probably yes. BingDude a Bing staff member who posts at webmasterworld has indicated that Bing does use the keywords tag as a "signal", one of many many others.
It might be useful if you have a site where either you just don't have a lot of text (remembering that Google LOVES text) or whhere it really is difficult to maniopulate your text to include all the keywords that you think are actually relevant.
Finally, it seems it can also be useful as a signal to Adsense to indicate what your site is about. On one site i was getting ads that, although relevant to one particular keyword, didn't reflect the use of that keyword on my site. By adding phrases to the keyword tag, I helped adsense to display more relevant ads.
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6 Gorse Way