My question is the following
Let's assume I am using Steane concatenated code to do error correction. I consider that the stabilizers are extracted fault-tolerantly through the Steane method. The Steane code admits transversal Clifford operations but not the $T$-gate.
In order to implement this gate one method is to prepare an ancilla in a state:
$$|A_{\pi/4}\rangle = T |+ \rangle$$
and to then use quantum teleportation to implement the $T$ gate on the logical data qubit.
The preparation of such a state will usually fail with a high probability and to increase its probability of success we use the so-called magic state distillation procedure.
My question
Taking a step back I am not sure to understand why preparing $|A_{\pi/4}\rangle$ is more complicated than preparing the logical $|0\rangle$ for Steane code (where the stabilizers are measured fault-tolerantly with the Steane method) for instance.
Edit
As suggested in the answers, it might be easier to prepare the logical $|0_L\rangle$ and $|+_L\rangle$ because they can be prepared by measuring the stabilizers. For instance, you initialize all your physical data qubits in $|0\rangle$, you measure your stabilizers, and with that, you created the logical state $|0_L\rangle$.
However, with the Steane method I don't think it can work. Indeed, in order to measure stabilizers, we need additional ancillae qubits to do those measurements. And those ancillae must be prepared in the $|0_L\rangle$ or $|+_L\rangle$. Here you are just "moving" the problem because now you have to prepare fault-tolerantly those ancillae state. So I guess that if we use the Steane method to fault-tolerantly measure the stabilizers, we cannot initialize our data qubit in $|0_L\rangle$ by simply initializing all physical data qubits in $|0\rangle$ and then measuring the stabilizers.
Hence, my guess is that the reason for the hardness of initializing arbitrary logical states might be very dependent on the fault-tolerant construction that is considered.
It might not be much harder to prepare the $|0\rangle$ logical state or the $|A_{\pi/4}\rangle$ logical state for a fault-tolerant implementation based on the Steane method (because we cannot do the trick of measuring the stabilizers for reason given above). However, for surface code, we could do it because to measure stabilizers we only need to initialize physical ancilla in the physical $|0\rangle$ or $|+\rangle$ state. We don't have the issue of "infinite loop" as I just explained for the Steane method. But this trick would not work for an arbitrary state initialization (and then preparing the logical state $|A_{\pi/4}\rangle$ might become much harder than preparing $|0_L\rangle$).
Would you agree with me?