So my question is why would we need IEnumerable when we have the dictionary object?
The question you've referred is about opposite: creating Dictionary from IEnumerable. So you have IEnumerable and you'd like to have Dictionary.
It can be required when you have e.g. e List and you'd like to have quicker access to collection elements by one of the items property value.
And just to be sure, Dictionary<TKey, TValue> already implements IEnumerable<T>, so the conversion would not necessary in the opposite direction (unless you're trying to change the T).