Why is this an issue?

Unnecessary keywords simply clutter the code and should be removed. Specifically:

Noncompliant code example

public partial class MyClass // Noncompliant
{
  public virtual void Method()
  {
  }
}

public sealed class MyOtherClass : MyClass
{
  public sealed override void Method() // Noncompliant
  {
  }
}

Compliant solution

public class MyClass
{
  public virtual void Method()
  {
  }
}

public sealed class MyOtherClass : MyClass
{
  public override void Method()
  {
  }
}