Consider this situation:
You make a drawing for an assembly, e.g:

You then want to do a separate drawing for an additional component. You want to show how it fits on the main assembly, so you show it as a reference:

The problem here, is that by changing the BOM structure of the main assembly for the second drawing, you automatically change it in the first drawing too. You can't have both drawings at the same time with different BOM structures.
Also, if you were to make an assembly drawing showing lots of components in the assembly, It would affect the views as well as the bill of materials. You might want to show the main assembly in the BOM of some drawings, but not others.
I think it would be helpful if you could have the BOM structure of a part/assembly overridable so that different assemblies can have different BOM structures for the same components.