Rescaling overhead. Your icons may be used not only by your app, but also by few others. Like launchers, setting apps for installed software, share menus in many places.
Note that the higher the resolution, the more powerful the hardware. The lower the resolution, the less powerful the hardware. You may take an easy exercise. Open up an image in Gimp with resolution of 3000x3000. Scale it down to 50%. Even on a high end desktop it will take some time. Not long, but will.