I think the biggest reason is safety. The main battery is big. This means if it has a problem, it’s a big problem. Either big fire or big expense to replace. One of the worst problems is making the battery too empty. By using a separate smaller and cheaper battery to connect and disconnect the big battery, the big battery is better protected from getting too empty. That’s as ELI5 as I can explain it. A secondary reason is that most car accessories are designed to run off smaller 12v systems. Things like radio, power windows, power steering, etc. Having a 12v battery also allows buffering for the step down.
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