R41544 - Item Balance Vs Cardex Integrity

Hi,

This R41544 report compares balances in between F41021 and F41112 and displays the discrepancies. My question is;

1. There are dependent UBE like R41548/ R41542 which needs to be run so that we can have updated data. Why this kind of design?
2. If we would have directly compared Qty from F4111 wouldnt have that made easier sense in terms of simplicity?

I know Item Cardex F4111 is a huge table and somewhere processing time would be larger but just wanted to understand the current Std flow and process better and reason behind it.