In addition to the fact that seats improve over time with knowledge, nonobvious but important parts may be missing & plastic degrades over time (more so in extreme weather climates, especially hot), I also explain the following. . . .
My family makes post-operative prosthetic sockets for amputees (instead of traditional casting after surgery, which takes 3X as long to heal from). We use the same plastic that carseats are made of. These prosthetic sockets are stamped/imbedded with a warning that they are only intended for use with 1 person & only for about a total 90 days' worth of constant rehabilitation. One item keeps the knee bent & another allowes the knee to bend (for more advanced physical therapy). The only legal liability case we've been involved with was when a patient wore the straight leg socket up & down his house stairs. The plastic gave out & he tumbled, requiring an above knee amputation
(Judge ruled it was the patients fault for not listening to his practitioner & failing to read the warning on the item itself).
Expired carseats are even more risky because of the speed at which crashes occur. Even 30 MPH crashes are violent. A 30# child in a car that crashes @ 30 MPH = about 900 pounds of force on the carseat. You want to make sure the carseat isn't in any way compromised to ensure that the child won't be ejected. Ejected occupants are about 4 times as likely to die, but "death is merely the tip of the iceberg".
It's just all about following the directions. Read the manual, don't make up your own rules