I actually don't have one other than I find it curious. I had never given it any thought before, but it stood out to me this time around.
When you read the Exodus account, chapter 20 is God speaking to the congregation - audibly.
After that takes place, then God calls Him up and gives Him the first tablets - nothing is said about Moses cutting the first ones.
In fact, Exodus 32:16 specifically says the first tablets were the work of God.
After Moses breaks them, that's when God tells Moses to 'cut for himself' tablets to bring up.
God could have easily had Moses get ones that were not cut by man. Or God could have provided them like He did the first time.
God had specific instructions concerning His altar, and it was not to be made with man-cut stones. The reason being that man cutting the stone would be profane. How much more holy(not sure that's the best word to use?) are the tablets than the altar.
I just find it all interesting. Probably some good study in there.