Dont try and apply logic or science to how the FSD in the game works.
Like everything in Elite Dangerous, just look at it in terms of game mechanics, leave all attempts of science fiction at the door. Fdev did.
The ship's engines work all the time with a sort of safety system in place on top of stellar objects acting as drag to your FSD. This drag is arbitrary and has nothing to do with gravity but it's modeled to fall off like gravity does. eg, the FSD is impacted by proximity to larger ships which have effectively no measurable gravity of their own the same as it's impacted by being near the surface of a large planet when activating the FSD. The safety mechanism that you can't turn off + this drag coefficient is why the FSD behaves the way it does depending on the direction your ship is facing.
so in essence, your FSD behaves the way it does because they needed to slow you down near stellar objects, for 3 reasons
1. for your own safety so you didn't constantly crash into objects at high speed and die and then complain
2. because the game engine needs things to move at certain speeds based on their size to do proper collision detection - otherwise you can easily have ships passing thru objects at high speed and the game engine would never be able to detect it because it would check for the collision in 1 frame and not find it and the next frame it wouldn't find it if your distance moved is greater than the size of the object you're moving thru between the frames.
3. gameplay reasons. It gives an excuse to keep players from quickly running away.
As for an in-universe explanation for why it behaves the way it does....why care? There's no point when you have everything else they're doing going on that can't be properly explained. like telepresence in some situations but not in others, Jump distances reducing travel time so that the political/economical makeup of the entire bubble doesn't make any sense anymore, galnet is accessible anywhere in the galaxy instantly but data on explored systems must be hand delivered, engineered components get re-created and purchased by your insurance, you can rank up in both navy's simultaneously, cold dead Y-dwarf stars that are colder than water ice cause your ship to heat up and take heat damage, cold dead stars give off a glow, engines in a ship sound like they are working harder based on speed rather than acceleration, factions ...etc etc.
You'll be frustrated _all_ the time if you start trying to role play this game.