BECAUSE RACECAR
Most people eliminate for the cleaner bay, easier to work on, weight reduction, power gain and the list goes on. Out of all the VVL swaps ive done, AC remained in only 1 and that was a buddies p11...But thats because its a big heavy pig of a car anyways and it wont make as noticeable difference as in a b13/b14. That and he just wanted to keep it for comfort.
Its no harder to keep a/c on a vvl swap than a regular de.