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Rob explained why it is that there is a time associated with the date. If you want a different behavior, why don't you describe in some detail how you propose it should work? Are there no notifications done for date-only items? Where do items with dates only get sorted when sorting by start/due/completion date? Does the app just not show the time in the UI, but treat it as due at a fixed time in the day? Obvious choices would be the very beginning or end of the day, but different users probably will have different choices and now we need some additional complexity to provide a UI for setting it. How does the user entering a date only signal to the program that it should ignore the value in the time field? If you set up something with a date only and later change your mind and need a time, how is that done? Ideally, none of these changes make it any less convenient to use when specifying dates with times.

What is wrong with a notification at midnight on the iPhone or iPad? In the limit, that is when something due on a particular day but at no particular time is due. If someone tells you that something is due on Tuesday, is it not due at the very last moment of Tuesday, barring an agreement that it is due at some earlier time?