Very much like a desert dimorphodon, taming a flock of vultures is very useful for battle, they can swarm enemies and deal damage fast. However, they are rather slow, so should be used as a defensive rather than offensive on PVP. For battle purposes, lvl up Health and Melee.
Vultures are the best against raider my base was getting raided omve the attackers got in my sun blocking flock of 57 vutures killed not only the raiders but there rex and two argys had the laugh of my life
Vulture base damage is 23 per bite. A rex is 62 damage per bite. So at 300% damage ( which is incredibly easy to get with a vulture ) you essentially have a rex biting from your shoulder every 2-4 seconds. A vulture can get 600%+ damage. In other words, tame two high levels and breed them for nothing but absolutely devastating damage.
Vultures can attack from your shoulder, raise melee damage and they act like a 2nd weapon. In addition throwing them at an enemy turns them into a living tracking missile as they seek and destroy your attacker
From my experience and apparently others, Vultures don't listen to attack target whistles. Someone earlier mentioned bringing a Dimorphodon into the mix to start combat alongside your pack of vultures, it's worth mentioning again.
Vultures have the ability to keep meats from spoiling a lot longer. Just have the culture Harvest the corpse, as you cannot put the meat on it after the fact, and you should have that prime lasting for quite a while