/src/main/resources is a Maven project structure convention. It’s a path inside your project where you place resources. During the build step, Maven will take files in there and place them in the appropriate place for you to use them in your runtime classpath, eg in an executable .jar, some physical file system location used in the classpath (with java‘s -cp option), etc.
I could choose to build my application myself or with a different build tool. In such a case, /src/main/resources would not exist. However, the intention is for the classpath to be the same, ie. to contain the same resources and .class files.
The Spring boot documentation talks about the classpath because it shouldn’t make assumptions about how your project is set up.