https://github.com/aionnetwork/AVM/blob/master/org.aion.avm.userlib/src/org/aion/avm/userlib/AionBuffer.java#L388
Because BigIntegers are possible to get to this point which are large.
It also says
// BigInteger instances can't be larger than 32-bytes, in AVM.
If this is true I'm wrong, please reference proof for that statement