You would potentially have several thousand pound feet of torque (after gearing & final drive) applied through your paint, body work, bumper support (including crash "circuit breakers"), etc. Plus if you were just nosed up against a barrier, you could have the back end (or front I guess) kick to one side, etc.
When you strap the car down, you're holding the car vertically as well as horizontally, which helps grip the rollers. If you were just holding it back horizontally, you could spin the tires under hard acceleration. Of course, you can overdo it and have the car strapped down so hard you load up the suspension, but an experience dyno operator shouldn't do that.