I am honestly not really sure about that, but perhaps when you enable the
True-Peak limiting option on iZotope's Ozone Maximizer it may turn on oversampling to a certain X amount so that the
brickwall limiter plug-in calculates inter-sample peaks and apply more limiting to them in regards to whatever ceiling you set e.g., -0.1 or -0.2
dBFS.
Another thing I have noticed is that when you monitor the CPU performance on your
DAW it kinda jumps up when you turn it on including more additional latency, so that's that. Otherwise, most people at least the ones I know usually turn it off because they think it subjectively makes your transients a little bit softer. They have got the same thoughts about FabFilter Pro-L...