That would be virtually impossible for them to do at the factory - there’s no way they could account for the effects of different conditions, humidity, etc.
Think about what would happen if Neptune stated one could do as
@ca1ore suggests - reuse calibration fluid even though the results start to drift. They would get skewered in chat rooms like this because their machine was inaccurate. There is no incentive and a lot of downsides to doing so. They already take enough heat for things like the limited Trident availability.
Dates on calibration fluid and reagents in general are kind of like the ‘best if used by’ date on a box of cereal. They don’t instantly become unusable the day after the date on the bottle but the risk of them giving inaccurate results starts to increase. When a company like Neptune sells a test, they are, to varying degrees, guaranteeing the results of that test. With calibration fluid the ante is actually upped because if the calibration is wrong, all subsequent results are affected.