Section 4.1 says:
An AV1 Alpha Image Item (respectively an AV1 Alpha Image Sequence) shall be encoded with the same bit depth as the associated master AV1 Image Item (respectively AV1 Image Sequence).
This may have benefits for software or hardware implementations. However higher precision than 8 bits for alpha is rarely necessary.
I did not test whether the compression rate could be improved by sticking to 8-bit alpha samples along a 10+-bit color image, but restricting the range to useful values would not hurt on the file format design side.