To limit the probability that gypsum board will be crushed, which could lead to inadequate support for gypsum board, which could lead to an inability to resist expected impact, gravity or lateral loads.
This is to limit the probability of the deformation or detachment of interior finishes, which could lead to:
This is to limit the probability of compromised fire resistance of the interior finishes which could lead to insufficient fire resistance, which could lead to growth and spread of fire, which could lead to damage to the building.