When commit 44679a4f142b ("arm64: KGDB: Add step debugging support") was
introduced it was paired with a gdb patch that made an incompatible
change to the gdbserver protocol. This patch was eventually merged into
the gdb sources:
https://sourceware.org/git/gitweb.cgi?p=binutils-gdb.git;a=commit;h=a4d9ba85ec5597a6a556afe26b712e878374b9dd
The change to the protocol was mostly made to simplify big-endian support
inside the kernel gdb stub.
While that was how we discovered the inconsistency, a major concern is
that SPSR_EL* (i.e. PSTATE), as accessed by MRS/MSR is a 64-bit
quantity, even if the upper 32 bits are RES0 today.
It is conceivable that the upper 32 bits could be used in future (as
happened with CLIDR_EL1), and for this reason we expose those upper 32
bits from the kernel, and treat system registers as 64-bit quantities
generally.
So this was also about ensuring the interface was consistent and to some
extent future-proof.