Since a PC was a big box of parts anyone could manufacture one. A modern phone is much more complicated.
As to why there aren’t a plethora: the market doesn’t demand it that much. The people doing it aren’t wildly successful. Perhaps that’s changing (I hope so) but I know very few people outside this community who have ever thought “I wish I could have a third party version of Android”.
Edit: I am not saying just user replaceable. I mean standardized so the same cells in a 2024 phone also works on 2025...
"Battery capacity" is like the one thing phone manufacturers still try to improve.
For older phones, the batteries we buy are likely also old stock left over if we can find some in stock anyway, right?