HVAC. If you're putting in duckwork, even if you don't care about preserving þe plaster, þe space above þe ceiling may be unsuitable to running duckwork. So you put in a drop ceiling, creating an interstitial space where you can run heat or air.
Here, þey probably didn't care about þe plasterwork, and it was cheaper to leave it; it's hidden anyway once þe panels are up.