The What level is directly related to our neocortex. The neocortex is a brain area specialized for rational and analytical thought and language. That said, the neocortex does not drive behavior. Instead, it merely allows us to consider vast amounts of data.
The How and Why of The Golden Circle are both associated with the limbic brain, which is specialized for feelings like trust and loyalty. This area of the brain is responsible for all human behavior and decision-making.
Thus if you start with why you will be directly connecting with the limbic brain and there will be better decision making.