We are obligated to have an external auditor run PCI DSS penetration testing and network segmentation testing every year.
Their second request (after a network diagram) is always to create an EC2 instance running Kali.
Which, honestly, confuses me a bit -- all of the packages are available in AL or Ubuntu, so why do they care? I don't know, and I guess I don't care enough to ask. Just give me the attestation document please. :)
My assumption is it's for reducing the number of things they need to configure, and therefore troubleshoot.
It's easy to say "The newest Kali release is the distro the org will use" instead of "Use whatever Linux flavor you want and here's an install script that may or may not work or break depending on your distro and/or distro's version".
Them spending time troubleshooting a setup that's out-of-spec is still time billed, so it's better for their customers for everything to roll smoothly too. They also just want to execute their job well, not spend time debugging script / build issues.
From my experience, it is obviously not all the packages in Kali Repo will be in Ubuntu (or other regular distro) Repl. Lots of specific pentesting tool can be installed with just `apt install ...` in Kali, which make it a lot more convenient when you need to do pentesting.
It is believable if you've experienced anything to do with moderation on Facebook. It's a dystopian experience that defies any ordinary expectation of normalcy.