Why is this an issue?

Storing a value inside a collection at a given key or index and then unconditionally overwriting it without reading the initial value is a case of "dead store".

letters.put("a", "Apple");
letters.put("a", "Boy");  // Noncompliant

towns[i] = "London";
towns[i] = "Chicago";  // Noncompliant

At best it is redundant and will confuse the reader, most often it is an error and not what the developer intended to do.