I had hoped the point would be pretty obvious. Most people’s homes represent a significant part of their net worth, often a majority of their assets. The unrealized gains on that are taxed.
Billionaires generally (are there even any counterexamples?) do not have the majority of their net worth stored in assets that are taxed the same way. It’s a meaningful difference.
It means the manufacturer is required to offer to buy it back. If the manufacturer resells it after fixing the issues, there must be paperwork attached and given to the next purchasers stating that it was a lemon.