As an electrical engineer, I can tell you that it's due to the reactance of your amp. When you turn your amp on and off, you create a transient or spike in the circuitry. Inductance will lag, and capacitance will lead when you drop the voltage by switching your amp off. Technically, this spike can damage components if it wasn't designed properly. Inductive spikes can reach several amps for a split second in some cases.
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