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It just keeps the strain off your pump and wear on your tires. When I did mine I put some sheet metal under the front wheels and it worked fine, just watch your toes lol.
Ease of movement from lock-to-lock is the best reason to take the front wheels off the ground for this.
However, be careful to not go back and forth too fast, as considerable internal pressures may occur in your steering dampener (if you are so equipped), and it will spit fluid if you're not careful.
If you're on black top or concrete, its nicer on your steering. If you're on stone, just steer back and forth, back up when done, and kick the stone back into the holes you made.
I recently flushed a truck (not mine) and noticed that turning the wheels did not push any fluid up the flush tube however applying brakes would. Seems like when I did my truck both the brakes and steering action where pushing fluid