Its because the Funeral is all about it being a Recruitment Talk.
Nothing to do with comfort.
I bucked that and gave funeral talks for the family, and not a recruitment talk.
The 3 I gave were amazingly well received by the families, friends, and unbelieving family there.
I had older respected JWs ask me to give theirs when they died.
I had elders who praised them.
And I had a small group of jealous elders from my area use them against me to try and get me removed, cuz I did not follow the outline to their liking.
Funny enough, the month after the last one I gave, the outline changed to make it easier to do the talk the way I did.
Ironically, this event aided me in Fading immensely!