A dag-pb merkledag does not necessarily have to carry a unixfs payload, but in the case of IPFS unixfs files, it is what it does. The idea is also that in order to sync, announce or generally traverse this Merkle DAG, you don’t need to interpret/parse all the unixfs data. You just need to follow the links. Payload is irrelevant and thus ipfs can be agnostic to it.