Hi @Martin__Schmid.
Yes, there are. For a switchboard, we typically number the breakers with a single number. Usually it's down the line. This is how it's always numbered in the field. The same is true for certain distribution-type panelboards. If we use a panel schedule, a multi-pole circuit will always have multiple numbers, even if it occupies the same line. For example, a 3-pole circuit will be numbered "1,3,5" instead of just "1".
Another, more significant, problem is that we need to be able to select the phases for a single-phase load, regardless of the circuit position. If we use a panel schedule, we cannot select phases without leaving blank spaces. I have a particular example I can show you if you want to do a screenshare sometime where we have all single-phase loads connected to a three-phase piece of equipment where the phase rotation was very important. I set up the equipment as a single-column panelboard. I didn't like the numbering and didn't really need it for the application, so I deleted the circuit number column in the schedule template. And I couldn't select the phases I wanted (Revit always puts the first on A,B, the second on A,C, the third on B,C. This didn't wouldn't have calculated correctly, so I used blank spaces in order to get the phases I needed. But then each piece of equipment had to have a different "Max # 1-pole breakers" to get it to work right, even though they were all technically the same piece of equipment. If we had true phase-selectable switchboards, I could have both had my numbering the way we prefer and been able to select the phases for each load without having to resort to blank spaces.
Lots of equipment has phase-selectable loads and we can specify to the contractor the phases to which equipment is connected when it's important. Even some two-column equipment can do this. Square-D's I-Line panelboards have phase-selectable breakers, regardless of the position of the breaker in the panel. So you can have a 1-pole breaker in the #1 slot, but it can be connected to phase A, B, or C, depending on what you need. Revit can't do this, currently.