Why does Monday.com favor the seperate conatct and acount boards in the CRM?

I’m helping build my company’s CRM and have gotten a good chunk of the initial architecture set up. However, I get a lot of gripes about having contacts and accounts living in two places on two different boards. It seems that the ability to maintain informational hierarchies is why monday.com favors this in their demos and templates. I’m wondering why this is? Is there a disadvantage to keeping contacts nested under an account in one board as subitems? Will this cause problems down the road for reporting when there is a lot of info flowing through the boards? Thanks!!