Same as what @WayneWWW mentions…each board can have different device tree requirements. A board cannot self-report non-plug-n-play features, and each flash includes the board information in it, which will differ between board types. In terms of dev kit boards which use QSPI memory (such as Nano or NX) there is actually memory on the module which is separate from eMMC, and this complicates it even more…the software being booted into has expectations as to what is set up, and if the scheme of that setup is wrong, boot will fail (QSPI setup is different than pure eMMC setup, and even differs with itself over different releases).
As an example, if a pin could be used as GPIO or as some other special function, then device tree must change. There is no way to self-detect which way to use this. If two lanes of some sort of data can function as either pin being TX or RX, then the tree would be required to know which way this is connected since it has no auto detect ability.