One HUGE reason for using through hardened (repeat, through hardened) washers is the consistent, smooth, high compressive load bearing surface they provide for the nut turning against it. If you're using a torque wrench and computing assembly torque values, the nut factor value will be much more consistent with a controlled, smooth nut bearing surface. Have you seen the condition of the nut bearing surfaces on most flanges out in the field? Pretty rough.