I'm not a CFII but am ASEL-IA. I found super-basic attitude flying
pretty easy after only during those 3 hours with my CFI. So from my
perspective, I don't know why either. Whatever is easiest to fix the
VFR into IMC scenario. The only thing I'd think of is the VFR pilot
might sweat the small stuff by being off 5 degrees on the heading. The
one thing that many CFII don't teach is that the pilot should be able to
do a standard rate turn using the AI only. It won't be a perfect
standard rate turn but we're not looking for perfection, just something
to save their hides. Most students are flying 152 / 172 to Warrior type
airplanes which means ~15 degree bank at cruis speed. Use the AI to
keep a level pitch attitude and maintain altitude. Basically all the
student would have to do is look at the AI and the DG rather than having
to fly effectively partial panel. From everything that I've read, heard
, taught and practice, IFR flying is 80% plus looking at the AI with
quick glances for confirmation to the other instruments. Why do it
differently for VFR students?

Gerald