It is requiring a box rated to support a fan even if no fan is to be installed - in certain situations. Yet the other section allows a fan to be supported independently from the box.
Have put in even longer screws when 1-1/2 deep box is mounted on blocking to support a fan.
I have placed shallow boxes (not fan rated) right on framing in the past, if a fan is installed just put some longer screws right into framing member to support the fan. But last paragraph of 314.27(C) is saying this isn't allowed anymore - at least in dwellings.
This is nothing more then a requirement with the intent to protect DIY's from themselves when they come back later and install a fan.
Good design decision might still be to install a fan box - but should not be a requirement.