Probably the fact that Mcintosh has never made a headphone amplifier before.
My uneducated guess is, from their point of view, committing fully on headphones is still risky for selling the product. They figured if they'd sell a product which only can drive headphones, not many people are going to buy it. So they put DACs and speaker amplification section to make the product more versatile and valuable.
Versatile and valuable only in their eyes though. For my eyes (and I bet pretty much a lot of people here), they are vastly overpriced jack-of-all-trades but master-of-none product which lineup position is very vague. I mean they have their own D100. So we are buying D100 with extra speaker output? See, it's a very confusing product.
If it were a balanced headphone amplifier with powerful output with slightly cheaper price (say 3.5K~4K), far more people would had interested Mcintosh's new offering.