According to rav ovadia, the reason is because when you have your tallit over your shoulders it is the same as wearing a tallit katan, but when you have it also covering your head that is more like “ituf” (wrapping)
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According to rav ovadia, the reason is because when you have your tallit over your shoulders it is the same as wearing a tallit katan, but when you have it also covering your head that is more like “ituf” (wrapping)