It needs information outside of the inner square to do reflections.
That's why that helper script is there so that you get your same image back if you turned it to reflect emap.
Flat area reflects directly, but areas with slopes will reflect from outside the image if they're close to the outer boundary of images.
Above, the blue on top represents light shown to you.
short blue on bottom represents a flat area, where light just comes from inner square.
red on bottom represents a sloped area close to the border of image, see if i only used blue area on top as emap then I would have no information for red ray coming in... i need to make the emap larger to allow information from outside of the blue on top.