Due to the way WhatsApp does (person to person, not group) chat encryption, the number of messages scales linearly with the number of devices of either party to the conversation.
They probably want to put a cap on how much data/CPU the sending device has to expend per message.
The main restrictions are that you have to use the main device every 14 days and can only have ~4 linked devices.
https://faq.whatsapp.com/378279804439436/?helpref=faq_conten...