Yeah its a hygroscopic fluid that absorbs water from the ambient air. As a result the proportion of water rises continuously over 2 years and the boiling point is lowered. Thats why at regular intervals must be meticulously observed. The dry boiling point relates to brake fluid without water, the wet boiling point on the other hand is more important because it takes into account a certain amount of water (about 3.5%)
Water absorption lowers the boiling point so brakes heat can boil the fluid into a vapour, which is compressable, leading to loss of effieciency and brake fade. Water can also cause internal corrosion of the metal components and deterioration of the seals....
Also it maintains your full service history as it will be stamped in your service book under the scheduled maintenance section.