I don't know what the reason is either but would have to ask just what does the direct burial rated conductor (assuming we do at least have that) need to be buried in? And what about pulling direct burial rated conductor in a raceway in the first place - that is no longer direct burial.
We run direct bury cables all the time in a pipe (not listed as a raceway) in these parts and have been doing so for years. We do it for rodent protection. But inspectors will not let us use those non listed pipes for conductors not direct burial listed.
I have brought this up before on this site and some think I have done something so horrible I need to go to hell for it.
All I can say to them is right or wrong come here and bid your method against others from the area that use this other method - and it passes inspections - and see who gets the job, unless you find other ways that are code compliant to reduce costs, have a good source price wise on alternate options, or just don't have the same overhead costs.
It is not a bid killer if the underground is a small part of the project - but if most of the project is the underground install like it is for a field irrigation system -- good luck.