I'll add one more reason: Gear Oils use acidic additives. Engine oils use Alcaline additives. Here is a quote from a Chevron Caution Buletin:
"Some oils are incompatible due to differences in
additive chemistry. If these oils are mixed, insoluble
material may form and deposit in the oil system. There
have been cases when grease-like substances plugged
lines and filters in circulating systems resulting in
equipment shutdown. Analysis of these substances
showed they were derived from oil additives.
Incompatibility can exist between two Chevron
products or between a Chevron product and a
competitive product. In some cases, two unused oils
may test as being compatible (such as in the case
when a new oil is being compared to the competing oil
that it will replace) but incompatibilities can arise when
mixing the new, unused oil with the used competitive
oil.
Cause of Incompatibility
In rare cases, an adverse reaction may occur between
two oils at high temperatures or pressures. Most often,
however, the cause of incompatibility is the
neutralization of an acidic additive in one oil by an
alkaline additive in the other oil. The reaction occurs in
the presence of water. A soap (usually a calcium soap)
precipitates as a grease-like gel which can interfere
with lubrication and oil flow.
Other factors besides acid/base chemistry such as
metals, viscosity, color, emulsifiers, tackifiers and the
age or cleanliness of the fluid may also affect product
compatibility.
Small amounts of the alkaline-type compounding from
the oils in List B mixed with the oils containing acidic
components in List A can:
1. Cause stable emulsions to form when water
contamination occurs.
2. Cause reaction between compounds to form
grease-like, oil-insoluble deposits that may block
filters and small oil passages."