I believe the "why" for an air break is due to the negative pressure than can occur on the condensate line. Such negative pressure, without an air break (or gap), can suck dry the trap, allowing sewer gases to escape.
I (a simple DIY homeowner, so not much weigh there) drain into a pump (serving as the air break), and then pump directly from the pump reservoir into the sink/basin's drainage pipe (pre-trap). This is for anyone thinking about using a pump, rather than directly attaching the drainage to their stack.