So, here's a map of the distribution of those dodecahedra:

Wikipedia claims they're dated from the 2nd to the 4th centuries CE, the main body was casted in bronze, and the knobs were soldered afterwards. It also mentions that "The archaeological context in which the dodecahedra have been found is often uncertain. Where it is known, the context is commonly military or funerary; other discoveries have been in baths, a theatre, a coin hoard, and on a riverbed." And the holes of each dodecahedron are different from all the others.
Parsing all this info together leads me to believe that:
- Military in nature or purpose. This explains why they're found in a military context, and their distribution in the map; I think that cluster is in Germania Superior.
- Individual in ownership and usage. As in, a dodecahedron wouldn't be shared across multiple people; it would belong to someone in specific. This might explain why they were found in a coin hoard, and in funerary contexts.
- Relatively important for the owner. Ditto as above.
- Something only elites were expected to have. Bronze wasn't exactly cheap; and if those objects were more popular, we would've found a lot more of them.
- Roman, not Celtic. I'd believe them to be Celtic if they were either way more local (say, all of them were found exclusively in Aquitania or in Britannia), or if they were considerably older. But given Imperial times I'm fairly certain the ones spreading them were the Romans.
Based on those, the most reasonable explanation I've seen is that they were used with wooden cipher discs. Here's a video explaining the hypothesis in details; I find it way more convincing than the alternative ones (knitting, candle holder, religious significance, etc.)