At software level iOS registers some calibration data (after some factory calibration) tied to that specific serial number (as calibration makes sense only for that specific instance of the panel anyway) so when serial number changes iOS can't find calibration data on device and continues uncalibrated instead of trying to use calibrations for another-serial screen (from the OS perspective).
It makes sense, if there actually is some sort of calibration going on in the first place of course.