It's because we calculate fuel economy in miles per gallon, not miles per quart, and we describe oil pan capacity in quarts. However if you know your oil pan capacity in gallons, then you can save yourself that little bit of arithmetic.
I first saw this formula described by
@Hohn here.
OP could have just said "change your oil after you've burned 200x your oil pan capacity in fuel," but he rightfully likely realized that calculation is probably beyond the average person's math ability, so he wrote out the formula to make it easy and show how he arrived there, and you guys assume the worst. Didn't your math teachers make you show your work? If he just used 50, you guys would be saying "why 50?" smdh Everyone's a critic.