Austrian? I think you mean Australian there mate! Trucks are much heavier, UTEs are what you Yankees call "trucks". It's a UTE because it's a utility vehicle and used by tradies and farmers and the like.
Any accountant will tell you that most businesses can't write off tax against a normal car, as it's not a work vehicle, so they buy pickups because vans are impractical for normal use
I used to do freelancing and used a tax accountant because it was multi-state work. I remember when I asked if I had to get him all the physical paperwork and he said, "No dude. Just provide me a PDF".
Farms need accountants too, it also snows a lot on the south island in NZ so wanting a vehicle with 4 wheel drive isnt unreasonable.
But realistically the business justification for that vehicle is that I own a business and need a vehicle. You can have "the company Lambo" if you make enough money.