This guideline is for beginning aquarists, basically to give them a chance to become familiar with fish behavior, which, with experience, leads to being able to sense a problem through observation. Like learning anything new, aquatics takes some time, hands on, to become experienced with.
The guideline is "one inch of slim bodied fish that grow to no larger than 3 inches, per gallon of water". This is an easy guideline for the beginner, who must remember a whole bunch of other info, and may feel overwhelmed.
Imagine having no experience at all with dogs, other than seeing them on occasion in a shop. Suddenly you are a dog owner. Steep learning curve. No body in their right mind would suggest you get a second dog a couple weeks later, and perhaps a third a couple weeks after that. Doesn't matter that your house could hold a dozen dogs, maybe more.
After a month you are lucky to have some understanding of the first dog if you have no experience with dogs. With two on top of that you are going to have a real hard time enjoying dog ownership. It is no different with the "inch per gallon" guideline. It keeps you out of trouble at the beginning, enjoying fish ownership.