Time-consuming to cut the drywall to the exact size, risk of breaking the drywall, floor ceiling not to exact measurements.
Most important to get the joint tight in the ceiling angle.
Usually use a drywall shoe to lift the board. https://cdon.se/hem-tradgard/edma-fodlift-gipssko-i-stal-p102200018
The gap at the bottom is covered by the baseboard.
Why is it recommended not to place drywall directly against the floor, but to lift the board 10 - 15
probably in case of water damage so that the drywall doesn’t get wet but 15 mm seems excessive as it could lead to the baseboard bending at the bottom edge