LaGuardia Takeoff
If you took off from LaGuardia you would understand this procedure. Runway is short and a nice pool of water is waiting for you at the end. Totally makes sense.
Last time I plugged in the numbers in the MCDU, we had only 6 feet of accelerated stop distance remaining if we decided to abort exactly at V1. Do I want to abort in the case right at V1? I don't think so. Remember this is based on perfect conditions.