If you look at the back of the loco, the rest of the standard connections there - HEP, MU, COMM, etc. - are as they usually are on a loco. The only thing that's changed is the coupler - or lack thereof.
The drawbar that goes into that pocket is not "handed", and so yes, the orientation and even number of the individual coaches can be changed if necessary.
Safety in an accident is part of the reasoning, yes. But comfort is also a very, very big part of it.
Those of us who have ridden in the leading section of a J-train a lot will remember the feeling of getting "bucked" around far more than on a normal train. This is due to the slack in the couplers, and the loco behind powering up to catch up to the leading loco. Even with the current tightlock couplers, there is still slack in the system, and combined over many coaches can amount to a substantial distance. The problem is so well known that some crews would do things like isolate the second loco, which leaves it in idle for the time it's coupled and connected.
Drawbars eliminate this problem altogether.
One could also just run around the non-Siemens coaches as well at the ends of the run, too. Both ends of the trainset have all of the standard connections, as well as the couplers.
For the same reason why the long-distance Amtrak locos are rated at 4200hp. To increase the servicing intervals, and thus the maintenance requirements.
By derating them (as well as a couple of other minor changes), they are allowed to have an interval of 184 days between service inspections under FRA's item 49 CFR 230.15, which normally calls for a 92 day interval. TC has allowed for these same sets of rules to take effect in Canada, although it seems to be much harder to find reference to them.
Dan