With the frame assembled we can overcarve the corner joins, disguise them and bring the whole carving together into one dynamic design.
Another thing the corner carving does here is to act as a sort of step to get the carved moulding of the frame to go around the right-angle. It's the same for most mouldings: great along the straight or curves; can't take the corners. Leaves, a stylised version of which we see here, are a common way of making the return.