Key heuristic

For a Brownian increment,

$$ B_{t_{i+1}}-B_{t_i}\sim N(0,\Delta t), $$

so

$$ \mathbb E[(B_{t_{i+1}}-B_{t_i})^2]=\Delta t. $$

Why this matters

For smooth paths, squared increments are of order $(\Delta t)^2$, so quadratic terms disappear in the limit.

For Brownian motion, squared increments are of order $\Delta t$, so summing them over roughly $T/\Delta t$ intervals gives an $O(1)$ contribution.

Consequence

The second-order term does not vanish, and this is the source of the extra correction term in Ito calculus.