A dipping objective is designed to be lowered directly into the bath, with its front element in contact with the medium and no coverslip anywhere in the path. That sounds like a convenience for awkward preparations. It is really an optical argument.
An objective corrected for a coverslip is corrected for a specific thickness of glass, and any departure introduces spherical aberration that grows with NA. Remove the coverslip from the design and that entire error source disappears — along with the index step from glass to specimen, since the medium in front of the lens and the medium around the specimen are the same water. The lens is index matched to the sample by construction rather than by luck.