Plain and simple (to me at least), it is a protective film covering the underlying paint coats. Take your typical floor polish, it dries into a tough (extra) protective film. A gloss coat always has a kind of blending effect to it in my opinion, so in onder to bring together the overall result it helps to add an overall gloss coat.
Also, perhaps a very important, if not the most important reason is, if you were to look at a typical matt paint coat under a microscope you'd be surprised to find that it actually looks more or less like mountain landscape (this inherently goes with a paint being matte). This doesn't help when you add decals, as air bubbles easily get trapped under a decal that is placed on this rough matt paint surface directly..leading to silvering. Adding a gloss coats (on this microsopic level) helps to smooth out the surface so air bubbles don't get trapped under the decals so easily, and if they do...they can me ironed out more easily.