Yes, there is a point to having R1=R2=0! You can isolate a part of a system that might need to have a certain impedance by placing a voltage buffer (sometimes also called a voltage follower) in the circuit.
As far as how the non-inverting amplifier works, do a node-voltage analysis using ideal op-amp rules. This is one of the simplest amplifiers to solve, so you ought to know how to do it.