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I think it has to do with bonus stacking...in PF2 there only 3 bonus types; Item, Status or Circumstance. You can only have one of those of each type, the highest...so it it was added to attack it would take one of those slots or it would be ignore for a higher bonus
Penalties on the other hand have 4,Item, Status, Circumstance and Untyped...the same stacking occurs for the first 3 but for Untyped you get all of those.
That would be my guess why that is...it is to limit the stacking of bonus to 3 total...
That would be my guess....This one of the little changes I like...no more complex bonus stacking to worry about :)

Gloom |

It makes things much easier for the DM since they're the only one that needs to remember that something is flatfooted when doing math. Sometimes people forget to add certain bonuses and having to keep track of it can be annoying.
I personally love that they changed it around this way!