Heat loss in a house can be nominally small, however the heating boiler is generally sized to accommodate additional loads. Air infiltration is a significant factor, even without door opening and traffic in/out of the house. Additionally, if kids are coming in and out many times during a cold season (for example, playing in the snow) the heat load on the boiler goes way up.
Extremes of weather also play here, for example, how about the cold day when the wind is blowing strong, the house owner still wants to be warm enough. How about the day you enter the cold house on return from your vacation, do you mind if the heating system takes all day to restore a comfortable temperature, or do you want the heating system to work in a shorter time period?
A good analogy is the modern automobile, the maximum speed limit is around 65 MPH, but virtually any car you buy today can go well over 100 MPH.
By over sizing the heating system, the supplier sells a bigger machine, hence a bigger profit. The oversized machine never brings complaints on account of its inability to heat the house, it just cycles on/off according to the thermostat. An installer will generally prefer to err on the “safe” side, less callbacks from customers is the result. These are the practical reasons to have an "oversized" heating system.
I had a very well monitored house heating system in a new central Pennsylvania house, 3000 square feet size. Average wintertime heat load was carried 98% of the time with a 22,000 BTU/hr heating machine. The backup heater was rated at 70,000 BTU/hr, and was always capable of heating the house during the rare times the smaller heater could not keep up.