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1) regulations rarely make that much sense, but also

2) bed bugs

Specifically, bed bugs are very, very hard to kill once they infest something like a mattress. When they are dormant, they're almost invisible and almost indestructible. There is no effective way to remove an infestation from a mattress that doesn't either destroy the mattress or involve very toxic and/or illegal chemicals. (DDT was really the only effective pesticide for them, but that turned out to also really fuck up ecosystems, so we banned it)

Price is probably a factor. Mattresses are expensive, making it more worth to screw people over with them, and making it worse for the person who got screwed.

Those items are probably never resold. They just throw them.

Mattresses are big. They stand out when left on the side of the road.