It is more that the media validates the string encoding, so we want to ensure that the data is acceptable by a handling application (and doesn't contain a binary sequence representing EOL for example)
Imagine you want to send binary data in an email with encoding UTF-8 -- The email may not display correctly if the stream of ones and zeros creates a sequence which isn't valid Unicode in UTF-8 encoding.
The same type of thing happens in URLs when we want to encode characters not valid for a URL in the URL itself:
http://www.foo.com/hello my friend -> http://www.foo.com/hello%20my%20friend
This is because we want to send a space over a system that will think the space is smelly.
All we are doing is ensuring there is a 1-to-1 mapping between a known good, acceptable and non-detrimental sequence of bits to another literal sequence of bits, and that the handling application doesn't distinguish the encoding.
In your example, man
may be valid ASCII in first form; but often you may want to transmit values that are random binary (ie sending an image in an email):
MIME-Version: 1.0
Content-Description: "Base64 encode of a.gif"
Content-Type: image/gif; name="a.gif"
Content-Transfer-Encoding: Base64
Content-Disposition: attachment; filename="a.gif"
Here we see that a GIF image is encoded in base64 as a chunk of an email. The email client reads the headers and decodes it. Because of the encoding, we can be sure the GIF doesn't contain anything that may be interpreted as protocol and we avoid inserting data that SMTP or POP may find significant.