And the reason it is considered special is because Emerald Sparrow knows, these pastries have an unusual purpose in the Kingdom—they are generally not meant for consumption, but are taken to memorialize the deceased, especially to commemorate the Magical Girls who have passed away.
The origin of this tradition is now obscure, but the prevailing explanation is that because the magic cloud cakes completely lack color and have a blurry shape, they resemble soul-like cakes and are thus called "Soul Cakes." Additionally, since cakes are one of the most popular foods among Magical Girls, it is customary to use the favorite food of the deceased when commemorating Magical Girls, especially considering that the deceased Magical Girls no longer have physical bodies, and so the offering naturally becomes a Soul Cake.