The reasons are that:
1) As we know, Variational Calculus is about Functional, however, here, we have known Q=f(T, V, P), Q=f(T, V, P) is a normal function, if you think δQ as the variation, then, what is the Functional ?
The Differential of Q can only be dQ, dQ=df(T, V, P) is a perfect differential.
△Q becoming δQ=δf(T, V, P) is taking for granted, for there is NO functional problem at all.
2) On the other hand, the problem is not whether dQ is meaningful or not here, it is (1/T))dQ is meaningless !
In △Q/T, Q and T could be any relationship( general form is X△Y) , but in dQ/T, they(Q and T) have to be functional relationships, however, dQ/T=(1/T)df(T, V, P) is meamingless.
that is △Q/T can not become dQ/T at all.
3) How can you turn △Q/T into δQ/T ?
In fact, we have known Q=f(T, V, P) , Q has nothing to do with Functional or Variational Calculus, it is just a normal function, △Q/T can not turn into δQ/T=δf(T, V, P)/T at all, δf(T, V, P)/T just doesn't make sense, for, here, δf(T, V, P)/T is actually df(T, V, P)/T .