If you plot wheel torque as a function of vehicle speed you’ll get a thrust curve chart. Remember that the transmission, FD, and wheel size all act together to multiply torque. Well at some horsepower/torque level it becomes unmanageable for the tire and all it will do is spin. Boost by gear is a traction control method that tries the tame wheel spin in the higher gears by limiting boost in that gear.
Example with the graph below. If the tire can only take 2000lbft of torque on nice smooth pavement…there is no point sending 100% boost in 1st and 2nd. Might as well lower the boost level and make less power in those gears to maintain traction.