They're different tools and are capable of doing different procedures better than the other.
It's about using the right tool for the job. A DA polisher can be used to remove sanding marks but a rotary buffer will always do it faster and more completely.
The word
completey as I just used it means little to no
Tracers left in the finish.
Wet-sanding a panel or an entire car and then removing your sanding marks already takes a long time with a rotary so while it could be done with a DA it will be faster with a rotary. A lot of guys don't own a rotary buffer or know how to use one or are not ready to move up to a rotary so there's other reasons some people don't use a rotary for any type of work.
Some paint can be polished to perfection using only a rotary buffer but this requires the right pads, products skill level and a paint that will polish swirl-free with only a rotary buffer. Paint systems are different and some paint polishes better than other paints system. Using a DA Polisher after a rotary buffer insures a swirl free finish because you change the action of the tool.
I've typed this up for around 10 years now on multiple forums so there's more in-depth articles on this topic available with a little searching. Try
Hot Topics for threads on holograms and swirls with rotary buffers as this has been a very common topic.