Why does "NonParticipating" exist?

We were looking into governance-and-consensus participation stats for the current Governance period and noticed a few Algorand inc addresses are marked “NotParticipating”. In the docs we see this:

goal account marknonparticipating

Permanently mark an account as not participating (i.e. offline and earns no rewards)

Permanently mark an account as not participating (as opposed to Online or Offline). Once marked, the account can never go online or offline, it is forever nonparticipating, and it will never earn rewards on its balance.

Why is this option available? What is it… for?

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It makes it so the account doesn’t receive automatic participation rewards (which have not been getting refilled for some time [via the reward pool account]). Since receiving rewards is a taxable event, you may not want the rewards - or it may be an account that needs to explicitly stay at a certain size and not pull rewards from the rest of the ecosystem.

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