My understanding is that SAC (surface air consumption) represents the volume gas (cf3) used per unit time (minute) adjusted for its surface equivalent (which you achieved by dividing by atmospheres).
So, a few things come from that:
1.) It's cylinder independent, particularly to U.S. divers accustomed to following their gas volume using PSI. I can see where someone accustomed to using the tank's physical volume in liters might think about it a bit differently.
2.) The SAC is a constant in that it is independent of depth; a diver going through the same tank volume in 60 minutes at the surface (1 atm pressure) or 30 minutes at 33 feet deep (2 atm pressure) has the same SAC rate. This makes SAC depth-independent as a value, so we can compare SAC rates across different dives for a diver, or the same dive between divers.
This is important, because if you and I were to do a demanding dive together, it'd be useful to know who has the higher SAC (it'd be me), because in terms of gas supply (if we had the same size tanks), I'd be the 'rate limiting diver' for duration.
Without going to look it up, and with the stipulation that I think SAC and RMV are sometimes used interchangeably, here is what I think RMV 'should' be:
RMV, Respiratory Minute Volume, is the amount of gas (cf3) consumed per unit time (minute), with no adjustment made for depth. So, all other things being equal, your RMV at 33-feet deep is double your RMV at the surface.
So SAC is RMV adjusted for ambient pressure (as due to depth), and a more useful metric in making comparisons topside. RMV is good to have in mind when you're at 100-feet with an 80-cf tank on your back, and need to be mindful it won't last long at that depth.