In short, it's a question of extendability. As you may know, you are able to use .less files inside of custom modules. Let's imagine a situation when a store using some custom theme and in your extension you want to make a color of some elements the same as heading color of current theme like:
section h1: {
color: @heading-color
}
In this case, your extension can use the heading color without knowing the exact color. If you have a precompiled CSS in your extension out of the box, you will have this color hard-coded or you will have to use a standard theme's set of CSS classes instead.
So, using PHP LESS compilation Magento 2 allows 3rd party extension to be integrated into custom themes in more handy and flexible way.