Because the most likely place for a fault to develop is where there is a join in the cable. This is bad enough when it is behind a socket, but a lot worse when the damn thing is hidden somewhere under the floor.
There have been numerous, shall we say, 'debates' regarding JB's. Inaccessible screw connections are against regulations and as far as the NICEIC is concerned under the floorboards is NOT accessible unless a trap is provided, marked, kept readily accessible and its position noted in documentation available to users of the installation. The loft is another area of contention for some. Buried under plaster ( a really common finding) is right out.
So, if you can avoid them at all then it is preferable to so do.
I use them when I cant do the switching in a pendant drop, or if I know they are planning on changing fittings, try and locate them accessible when in lofts, and if under the floor mark the floor (sometimes theres just no choice)
And where possible use something like a six way and switch as many lights as possible from one box.
another option is to wire your lighting cuircuits using "brown and earth" and single core double insulated blue but theese cables are a bit tricky to get (And unfortunately i've been unable to find any pictures online)
so you loop the lives (using brown and earth to the switches) the neutrals to the lights (using single core double insulated black) and then link the switches to the lights with brown and earth
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