The reason why certain cities get entries is because sometime after time began (1970-01-01), the region they're in changed their timezone (usually adopting or dropping DST or changing when it began). Those changes need to be recorded in the timezone database. The largest city in the affected area is typically chosen to be representative of the area.
Boise has its own entry because in 1974, the Emergency Daylight Time Act shifted when DST began in Southern Idaho and eastern Oregon. Boise is the largest city in the region.
Technically, if you're in Salt Lake City, you should be using America/Denver, not Boise because of this, otherwise if you say, opened a calendar from 1974, everything will be off by an hour.
If Utah made DST there begin a day earlier this year, Salt Lake City would probably get an entry too.