Here is a Luthier answer....
the reason to cut the neck at the nut and glue a piece at the desired angle, rather than shaping the headstock out of the same material as the neck is... if you cut the headstock and neck as a single piece you create "short grains" which will weaken the headstock and could cause it to crack or break parrellel to the nut. by making a glue "scarf joint" the grain is always in the direction of the greatest load, or strain or stress... whatever team you want to use. Thus there is no weakness that could cause the neck to fail.
the reason to cut the neck at the nut and glue a piece at the desired angle, rather than shaping the headstock out of the same material as the neck is... if you cut the headstock and neck as a single piece you create "short grains" which will weaken the headstock and could cause it to crack or break parrellel to the nut. by making a glue "scarf joint" the grain is always in the direction of the greatest load, or strain or stress... whatever team you want to use. Thus there is no weakness that could cause the neck to fail.

Sort of a trap of their own making.