Because they don't dissipate their VA rating as heat. If they did, they wouldn't be transformers - they'd be convector heaters.
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They can deliver a certain current at a certain voltage. The power factor is decided by the load. If it is a heater, the VA will be equal to watts. At the other extreme, if it is a capacitor, the W will be almost zero. So, when a transformer is manufactured,since it is not known what the load on it will be, it is rated in VA.
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