(Example - you want to know if a person is old enough to buy cigarettes, and you need to store a birthday that you can compare against the current day to see if they're legally 18 - if you store an epoch at UTC, do you store the time of day they were born? That's not the way the law works. Do you store midnight UTC? If they're currently in NY, can they but cigarettes at 7pm the day before their birthday because they're currently 18 in London?)
Sometimes you need a logical calendar date, not a point in time in the history of the universe.