One of the features of the new payment protocol is that it allows the customer's wallet to automatically send a refund address with the transaction to the merchant.
Why would the refund not be sent back to the same address?
I read the related question regarding why change is sent to a different address. Gavin and David Schwartz mentioned it being more difficult to track your bitcoin spendings and it obscuring which address is the spending address and which the change address.
Is this the reason why new addresses are supposed to be used for refunds or are there any additional reasons?