One disadvantage of using the Attendance module to record attendance is that it is impossible to "drop the lowest" sessions when using Attendance. For users who would like to do so, there is no good option for them, and we have had multiple requests over the last two weeks for such functionality.
Workarounds include setting up a status set with a "Dropped status and using the "Report" to track how many sessions someone has missed and filling in the first two absences with "Dropped". This is not ideal as it requires manual adjustments and is unsuitable for one of our instructors who runs a 240 student course.
The other workaround is to use the Attendance module to track attendance, and then use the report to generate grades in Excel with formulas. This is another manual step, but it works if attendance is only being reported to the gradebook at the end of the course.
I suggest adding a "Drop the lowest..." setting to the Attendance settings so that the feature is available.