Consistency and well foundedness. It's acutally pretty confortable that the basic object we're classyfing are concrete stuffs. The diary of Ann Franck as a Work is more an abstract object. This ensure that we always indeed are trying to class concrete object at the base of the classification system. Classes and higher order classes are then always at some level : one for classes as they are collections of concrete objects or events, two for car models or chemical elements as they are classes of classes of objects or events, and so on.
This avoids to have some questions to be asked about "will my class will have instance" "oh shit, in fact we have articles on the concrete objects after all, what will we do ?????"
Let's do be right the first time on the basic principle we uses.
https://www.wikidata.org/wiki/Help:Classification simplifies overall things because we use a regular and consistent scheme across the vasts domain of application Wikidata is a database for. Read the "Metaclass" article, follow the citations of the sources of it, you'll see that this is a widely accepted scheme actually. For a reason(s) :)