As the name suggests, the maximum rating must not be exceeded, otherwise the MCU can be damaged, a LiPo must therefore not be connected directly to the VBAT pin.
The voltage divider is necessary to adapt the (possibly) high voltage of e.g. 3.6 V to the measuring range of the ADC, which is given by the level at VREF+.
BTW: as long as VDD is present, the voltage source is completely disconnected from VBAT in order to avoid even small discharge currents from the battery/supercap and to extend its life time.
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/Peter
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