Because you can build a package and installer and use that to enable
other users to use your com add-in.
If you build VBA code, it goes into your global outlook file (sorry, I
don't remember the name just now). The only way to give it to somebody
else is to have them copy it over there existing same named module,
wiping out whatever they may have created in VBA. You could make
people very angry if you did that.