Hi,
If we keep SN in PDU then we cannot track the PDC PDU's.
Incase of concatenation or segmentation we have to keep track of PDCP PDU's which is sent and which is received .
Single RLC PDU will have multiple PDCP PDU's, then if any single RLC PDU misses the we cannot track what are all PDCP PDU is missing. RLC will have mapping between RLC SN and PDCP SN, so it is very easy to keep SN's for each PDCP PDU/RLC SDU.