I feel like you're imagining a toy network with couple dozen neurons in few layers, done on a CPU. But consider a more typical case of dozens of layers with hundreds (or thousands) of neurons each. That's some thousand numbers to reduce per each neuron.
Then, remember that GPUs are built around thousands of tiny parallel processors, each able to process a bunch (e.g. 16) parallel threads, but then the threads have to run in larger batches (SIMD-like), and there's a complex memory management architecture built-in, over which you only have so much control. Specific numbers of cores, threads, buffer sizes, as well as access patterns, differ between GPU models, and for optimal performance, you have to break down your computation to maximize utilization. Or rather, have the runtime do it for you.
This ain't an an FPGA, you don't get to organize hardware to match your network. If you have a 1000 neurons per hidden layer, then individual neurons likely won't fit on a single CUDA core, so you will have to split them down the middle, at least if you're using full-float math. Speaking of, the precision of the numbers you use is another parameter that adds to the complexity.
On the one hand, you have a bunch of mostly-linear matrix algebra, where you can tune precision. On the other hand, you have a GPU-model-specific number of parallel processors (~thousands), that can fit only so much memory, can run some specific number of SIMD-like threads in parallel, and most of those numbers are powers of two (or a multiple of), so you have also alignment to take into account, on top of memory access patterns.
By default, your network will in no way align to any of that.
It shouldn't be hard to see that assuming commutativity gives you (or rather the CUDA compiler) much more flexibility to parallelize your calculations by splitting it whichever way it likes to maximize utilization.