One thing that many/most turbos can't simulate is very steep gradients - the ones where you grind to a halt, standing on the pedals and grimacing.
Mine claims to top out at 16% simulated but I'm a bit sceptical about even that.
Quite why you'd want an accurate simulation of that I'm not entirely sure.
I queried the claimed maximum simulated gradient 25% of my Neo 2T with Garmin/Tacx as in my case it starts to deviate around 14% and in my view cannot replicate 20% never mind 25%. This was their response (
bold by me) and I'd imagine all trainers are calibrated in a similar manner. FWIW I'm generally somewhere in between 75-80 kgs.
"All Tacx bike trainers are spec'd with a maximum incline value. This value is calculated with a body weight of 143 lbs (65 kg) in reference to the "strength" of the resistance unit when cycling 6 mph (10 km/h).
It is important to understand that when your body weight is higher, the maximum incline the trainer is able to simulate will be lower."
As for the why, in line with NOTG above I like to reccy climbs I'm going to do while on holiday to have a
rough expectation of what's to come.