Going to first gear from neutral/park requires the input shaft (which is spinning at engine idle RPM when clutch is engaged) to match speed with the stationary gearset in the transmission without any output shaft speed (vehicle not moving) which is very difficult to do without the clutch operating correctly by relieving the drive speed from the input shaft. Whereas, shifting between forward gears with both input and output shaft speed already in motion is far easier, therefore requires the clutch to function less. In a synchronized gearbox the synchros themselves will do a lot of the speed matching, but it takes a toll on them much quicker without the clutch releasing correctly.
It's the same reason you can technically shift gears without a clutch if you're talented at timing shifts, but you still can't get it moving or into a motion gear happily if it's not operating correctly.
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