Why does the player with the lowest Playing Handicap play at scratch (0) in match play?

By stroking off the low ball (applying handicap strokes relative to the lowest-handicap player's score), the higher-handicap player(s) receive their handicap strokes on the holes where they need them most – resulting in more holes tied compared to holes won or lost. If players used full Playing Handicaps in match play, the lower-handicap player would have the advantage on the more difficult holes (because he or she would also be receiving strokes on those holes) and the higher-handicap player(s) would have an advantage on the easier holes.