Places like Europe/Paris or America/Los Angeles can participate in daylight savings, and if they do, they may have different schedules, and those schedules may change at different points in history due to the passing of laws. Europe and the us already have a different schedule for daylight savings, and the whole west coast is trying to opt into permanent daylight savings for the last several years. But that would require an act of congress.

Programmatically it mostly means you have to ship metadata about how the offsets change over time, which needs to be updated periodically. Browsers already ship that metadata, so it is really nice to finally have a way to access it from JavaScript without shipping the extra few tens of kilobytes.