Linux has not been extraordinarily successful at penetrating the desktop market. Where a lot of Linux lives is in the datacenter or the server farm. And if I'm a corporate IT drone, I want to know what is a major, disruptive upgrade and what is a minor upgrade. If you give such a person a CD labeled 2.8.0, it will be viewed with much more suspicion than one labeled 2.6.40, and rightly so. If you give one labeled 3.0, it will be filed in the dustbin until those zeros have become twos. Nobody's going to deploy a dot zero in a production environment.
Thus, giving the kernel what appears to be a big version bump for what is effectively a minor upgrade is going to freak out a lot of IT guys for no good reason. I remember IT shops which still ran 2.4 back in 2005ish because 2.6 was still 'too new'.
(Whether this attitude is legitimate or not is another question entirely).