This contradiction at the heart of it does a lot of work and is a very valuable part of the art. This contradiction has led me to think a lot about rules and their role in society and to what extent pure strict rules based societies are a worthwhile goal and on the other hand what it means of we make exceptions.
For well more than a century artists like Duchamp (e.g. Fountain from 1917) have been playing around with what turns something into art and makes it valued and where then line between art/not art is and what that has to do with explicit and implicit rules.
To me graffiti in its contemporary form in general but also specifically Banksy is a pretty natural continuation from that discourse that fits right in. That to me has always been the additional layer to any work by Banksy, whatever other (often obvious) statement the artwork might make.