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Too many people especially in high income fields like tech have partners making comparable amounts of money. If they do choose to have kids tons of them leave the normal workforce.

When they do come back after kids to how do you keep them on a comparable promotion/management track as their peers? Unless you give them a ridiculously small amount of time off by the time they come back there peers will be a year ahead of them, all their networking will have atrophied, and they will have no major project to push to show off or will have to be sharing credit with whoever took over when they were gone.

Incentivizing not having kids early instead of making having kids easy sidesteps a ton of these issues. These companies goal to get a good gender balance not necessary facilitate the life choices an employee wants to make.