Well in order to be exalted we had to obtain a physical body. So in my mind there is something very special about a physical body. In a talk by President Kimball he stated something that intrigued me.
"When we were spiritual beings, fully organized and able to think and study and understand with him, our Heavenly Father said to us, in effect: “Now, my beloved children, in your spirit state you have progressed about as far as you can. To continue your development, you need physical bodies. I intend to provide a plan whereby you may continue your growth. As you know, one can grow only by overcoming." Maybe the reason we must have exalted bodies is to obtain the next step. As spirits we obtained as much knowledge from our Father until we came to earth where we obtained our bodies and were tested and tried. Maybe an exalted body will allow us to continue on our path to Godhood. You know, provide us the next step.