I don't think it's to not fry the motor so much as it is to let them keep consistent power over a variety of conditions. So you don't notice a dropoff in power under worse conditions (higher altitude, hotter air), but the tradeoff is you have unused potential under good ones.
I believe the B8 S4 opens its supercharger bypass valve from 4-5000 rpm and boost flattens out, so in poorer conditions the ECU can hold it closed longer and keep you near stock power. A tune will hold it closed most/all of the time and give you a few dozen extra horsepower in good conditions.