Putting upholstery at the head and wood at the foot is a functional division before it is a stylistic one. The headboard is the only part of a bed anybody touches for long periods - you sit against it to read, you lean on it in the morning - and padding belongs where a body rests. The footboard is looked at, not leaned on, so it can be the piece that shows what the timber can do.
That makes the footboard panel the most considered element in the bed. It has to be selected for figure, cut from boards taken in sequence from one log, and laid up so the grain mirrors from the centre. All of that happens before any carving begins, and it is the reason no two of these footboards are the same.
The carved shell hanging below the apron is a detail our master Indian artisans keep because of what it does at floor level: it breaks the straight line along the bottom of the bed, so the piece does not appear to sit heavily on the floor. Small decisions like that are what separate a carved bed from a decorated one.