Why are cycadeoid cones not considered true flowers?

Cycadeoid cones are often described as flowerlike due to their complex arrangement of bracts, pollen-bearing organs, and ovules, which superficially resemble the structure of angiosperms (flowering plants).12

However, they are not considered true flowers because they are composed of sporophylls that bear "naked" (gymnospermous) ovules. In true flowering plants, ovules are enclosed within an ovary, a defining characteristic that distinguishes angiosperms from gymnosperms. Furthermore, while these reproductive structures were once thought to be evolutionary precursors to modern flowers, current scientific understanding indicates that cycadeoids did not give rise to any group of true flowering plants.2