SDL provides various "backend agnostic" APIs for a variety of needs, including window creation, input (with a gamepad abstraction), audio, system stuff (e.g. threads), etc so that programs written against SDL can work on a variety of systems - and if linked against it dynamically (or using the "static linking but with a dynamic override" that allows a statically linked version to use a newer dynamic version of the library) can use newer/better stuff (which is sometimes needed, e.g. some older gaming using old version of SDL1.x need the DLL/.so replaced to a new version to work on new OSes, especially on Linux).
Exposing a modern (in the sense of how self-proclaimed modern APIs like Vulkan, D3D12 and Metal work) GPU API that lets applications written against it to work with various backends (D3D11, D3D12, Vulkan, Metal, whatever Switch and PS5 uses, etc) fits perfectly with what SDL already does for every other aspect of making a game/game engine/framework/etc.
As if it was "needed", it was needed as much as any other of SDL's "subsystems": strictly speaking, not really as you could use some other library (but that could be said for SDL itself) but from the perspective of what the SDL wants to provide (an API to target so you wont have to target each underlying API separately) it was needed for the sake of completeness (previously OpenGL was used for this task if you wanted 3D graphics but that was when OpenGL was practically universally available for the platforms SDL itself officially supported - but nowadays this is not the case).
Exposing a modern (in the sense of how self-proclaimed modern APIs like Vulkan, D3D12 and Metal work) GPU API that lets applications written against it to work with various backends (D3D11, D3D12, Vulkan, Metal, whatever Switch and PS5 uses, etc) fits perfectly with what SDL already does for every other aspect of making a game/game engine/framework/etc.
As if it was "needed", it was needed as much as any other of SDL's "subsystems": strictly speaking, not really as you could use some other library (but that could be said for SDL itself) but from the perspective of what the SDL wants to provide (an API to target so you wont have to target each underlying API separately) it was needed for the sake of completeness (previously OpenGL was used for this task if you wanted 3D graphics but that was when OpenGL was practically universally available for the platforms SDL itself officially supported - but nowadays this is not the case).