In some valve designs, a low pressure test is harder to pass and will be a better check of quality. For example, a floating ball valve. The higher the test pressure, the more force pushing the ball into the downstream seat, and the tighter the valve will seal. A low pressure gas test is a more discerning check of the construction quality, ball roundness, and surface finishes. Same is true for many high-performance type butterfly valves.
Also consider that in these types of valves with plastic seats, testing at the maximum pressure applies higher forces of the plastic sealing parts and can cause them to deform more than they would when they are installed and running at lower pressures. More deformation can shorten the operational life of the plastic sealing elements.
Keep in mind that the factory tests are intended to be checks of the production quality and should be selected to be the most discerningand minimize the impact to the future operational life. In such plastic seated valves, the ability to seal at maximum pressure is a design validation that should be done indepedent of the factory tests to prove the design is appropriate.