It's not uncommon with routable internal networks to only drop inbound SYN,!ACK to disallow inbound connections while permitting outbound ones, since it doesn't require connection tracking (which can be resource intensive).
I can't really imagine why you would do it for NAT'd v4 since you can't avoid the connection tracking overhead, but you certainly could, and I don't doubt OP has run into it in the wild. I've seen much weirder firewall rules :)
What are the obvious reasons? If you're protecting a client system, you don't want to allow in any bare SYNs. (And for that matter, if you're protecting a server, you probably want to discard ill-targeted bare SYNs without consulting conntrack anyway, just as a matter of avoiding extra CPU work.)
Does this mean by establishing a new connection with a SYN,ACK bypasses some firewalls? I expect at least one OS out there ignores the extraneous ACK flag and proceeds to establish a new connection.
