Boss battles are usually the culmination of something, whether it be the end of a dungeon or the end of a campaign. They cap things off, and test the party on everything they’ve learned so far. It’s no wonder DMs want to get it right.
Combat balance in D&D is one of the toughest skills to grapple with, especially as a new DM. However, combat makes up the majority of the game’s core rulebook, and most character abilities lean into combat efficacy. Plus, making cool fights is just really, really fun.