Waterproofing. It really is that simple. The math would never work out trading that for easy replaceability. And every average user can get a shop to replace their battery.
Waterproofing isn't a yes/no feature. Modern phones are way more waterproof and dust resistant than the S5. The plastic back on the S5 would quickly develop cracks that would let water in.
Sure, it wasn't perfect, but it showed that it can be done, and it's not particularly difficult either. An improved design could have a metal back panel instead of plastic, it could use screws instead of plastic snaps, etc. (And with most people using cases, who cares about visible screws?)