Why 2X framing under floor?

I am planning my build and hope to over lap the walls over the 2x2 steel tubing trailer frame. I'm thinking 3/4" BC plywood floor and walls. Just wondering why folks here use a 2x frame under the ply floor. Is it primarily for positive attachment to the walls? I see a couple posts about doing it to raise the floor height, which I don't need/want to do. I don't want to drill into my 2x2 tubing so will likely weld tabs on the frame and attach the floor with them. Thanks for any advice. I'm quite apprehensive about the finishing techniques (hatch, doors, windows and weatherstripping) and I'm glad I found this forum to help out.