When you say you found the directions for calibre2opds confusing are you talking about the Use Guide or something else? It should make no real difference if you are using a Mac as the GUI is identical on all supported platforms.
In terms of why not use raw Dropbox and retrieve books directly from there then that is certainly an option. However most people want a way of browsing their library in a variety of different ways (author, tags, series etc) with the ability to see a books detail such as its cover art and description. It is a bit like the difference between using an OS via the command line or via a GUI - both are possible but most people prefer the friendlier approach.
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