This is the answer to What are the limitations of usability testing?

It's difficult to simulate the appropriate context

Many users perform tasks while performing several unrelated tasks on the same computer at the same time. This may have a strong influence on how they interract with a given product, but it is difficult to simulate.

Similarly, users may normally interact with a product at particular time of the day when they are subject to certain distractions or a certain state-of-mind. These may also have a significant effect on the task but are difficult to simulate.