Hardware Wallet Recovery: If your hardware wallet is lost or damaged, you can typically restore your funds using the seed phrase on a new hardware wallet or a reputable software wallet as a temporary measure.
You don't need to import the seed phrase of a hardware wallet to to software wallet because you have messed up with ths cold storage and turned it into online wallet which is easier to compromise than when the seed phrase is offline. One needs to be very careful with importing seed phrase so that you don't mess up with your cold wallet security. Hardware wallet use secure element like specialized chips to protect the private keys and when you import it to a software wallet, that security is broken.