Devil's advocate here but: do you care why a baseball player can hit a 450 foot homerun?
Why go through all the tedium of practicing when you can just use steroids?
TPCI wants VGC to be an e-sport, while hacking is usually ignored (like steroids in the 90s), they still want there be more to it than someone handing you a team. The overarching theme (bonding, training all that) caters more to keeping the mechanics the same. The concept of "individual values" is there because they don't want everyone to use the same pokemon.
Disclaimer: I really dgaf if you hack, just don't try to trade it to me for something I put a lot of time and effort into
While I agree that it's unfair to use hacks in official tournaments simply because not everybody has access to them, there's a gigantic difference between physical sports like baseball and pokemon or chess. You see, physical sports test and athlete's natural strength and endurance and skill, so use of performance enhancers creates an uneven playing field in addition to unnecessary health risks.
But in pokemon or chess, the quality being tested is just your own mind, tactics, and a little bit of luck. So your pokemon's stats and IV's are not the result of hard work but more a threshold bar that needs to be met just to have an even playing field. They are not the goal of the competition... so why create this "stat barrier" with them? It would be like playing chess with one pawn not being able to move two spaces on the opening turn just because you didn't grind for two weeks before the competition.
Plus it would be a bit hypocritical to be completely against hacking on a board on Smogon, since Pokemon Showdown is essentially a hack tool given to everybody for the sole purpose of unofficial casual battling. Well, casual battling that is anything but casual.
Again, with hacking in VGC or anything official, it needs to be all or nothing: an even playing field. Either it's legal and everyone comes with perfect stat pokemon, or it's not and only the winners come with perfect stat pokemon.
...wait, that came out wrong.