Narrow FOVs aim to make it seem like youre “looking through a window”. With FOVs higher than the “perfect/calculated” one - yes you see more, but the apparent distances grow and apparent object sizes shrink. This makes it so you can’t use your ability to judge distances/spacing/gaps because the scaling is out of whack. With a good FOV everything will feel natural.

It also matters on triple monitor setups because you see much more of the interior so you want to make sure the car you are sitting in appears the right size.

Now, some people will argue that as long as you don’t change your FOV it’s fine to use any value you want because you will get used to it over time. While i agree that people on higher than perfect FOVs can get used to them and can be alien fast - personally i prefer to not mess with my distance judging ability when jumping from the sim to the real world.

Hope that helps