To limit the probability of damaging the paper facing and crushing the gypsum board, 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--where interior finishes are installed to contribute to the required fire resistance of exterior walls--a loss of fire resistance.
This is to limit the probability of compromised fire resistance of walls, which could lead to insufficient fire resistance, which could lead to the spread of fire from the building to an adjacent building during the time required for emergency responders to perform their duties.
This is to limit the probability of damage to adjacent buildings.