Because there are only 2 'within' factors. The test looks for variation in differences between levels of that factor, but when there are only two levels, there's only one relevant difference, leaving no remaining degrees of freedom to estimate any variation. Consequently things break.
Here's an example, pilfered from the wiki entry on the test.
Start with three levels of treatment applied to each patient, and consider the variation in the differences between them
Treatments Treatment differences
Patient A B C A−B A−C B−C
1 30 27 20 3 10 7
2 35 30 28 5 7 2
3 25 30 20 -5 5 10
4 15 15 12 0 3 3
5 9 12 7 −3 2 5
Variance: 17 10.3 10.3
Mauchly's test tests whether the 17, 10.3, and 10.3 are all plausibly generated from a single true variance (the null hypothesis) rather than possibly different ones.
But consider the same situation with only A and B levels to the treatment:
Treatments Treatment differences
Patient A B A−B
1 30 27 3
2 35 30 5
3 25 30 −5
4 15 15 12
5 9 12 7
Variance: 17
Is 17 plausibly the result of a single true variance? Yup! But trivially so, because even if there would have been variation across treatment levels, without more levels we can't estimate it what it would have been.