To keep the post from rotting out from the top down. Some cot the top of the post at a angle if they dont want to cap it. You see all kinds of caps. Roof flashing formed to the post old metal cans ect.
With 60 inches of rain beating on the top of the post each year all it takes is for a small hole to form in the end grain and the post will rot out.
Years ago another poster here questioned my answer to this question. He said there is no way rain would rot the top of a post. I took a picture of a post I had just replaced and made him a believer.
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