the state of ihram, whereas no such concession exists for the beard?

So highly did the early generations esteem the beard that they attached to its removal a severe social penalty: the rejection of one’s testimony in court. Al-Muyassar ʿalā Khalīl states, “Whoever deliberately shaves it is to be disciplined, and his testimony is rejected.” Al-ʿAllāma al-Dusūqī likewise writes, “It is forbidden for a man to shave his beard or his moustache; whoever does so is to be punished.”

Shaving the Beard Is Mutilation
ʿAbdullāh ibn Yazīd al-Anṣārī (may Allah be pleased with him) reported: “The Messenger of Allah ﷺ forbade looting and mutilation.” Recorded by al-Bukhārī. The term mutilation (muthla) refers to disfigurement.

Samura and ʿImrān ibn Ḥuṣayn (may Allah be pleased with them both) said, “Whenever the Messenger of Allah ﷺ delivered a sermon, he would command us to give in charity and he would forbid us from mutilation.” (Sound)

Ibn ʿAsākir narrates that ʿUmar ibn ʿAbd al-ʿAzīz said, “Shaving the beard is a form of mutilation, and the Messenger of Allah ﷺ forbade mutilation.”