Because “vertices” in 3D applications and “vertices” in 3D graphics hardware are a bit different things. Whenever there are different normals, UVs, colors (anything) in your vertex - it’s a new vertex already.
A cube seems like it has 8 vertices, but because usually the normals point in different directions (all edges are “hard”), it’s actually 24 vertices (six sides, four vertices each).
Here’s an attempt at a visual explanation. The normals (little arrows) are different, so the each corner has several separate vertices that just happen to be in the same position.