Why does the setState fn needs to be called through another function?

Lets look at the code below

import React from "react"

export default function App() {
    const [isGoingOut, setGoingOut] = React.useState(false);
    
    function yeet() {
        setGoingOut(prevValue => prevValue ? false : true);    
    }
    
    return (
        <div className="state">
            <h1 className="state--title">Do I feel like going out tonight?</h1>
            <div className="state--value" onClick={yeet}>
                <h1>{isGoingOut ? "Yes" : "No"}</h1>
            </div>
        </div>
    )
}

I’m calling the set function setGoingOut() through the function yeet(). However, if I directly call the setGoingOut() function as below

import React from "react"

export default function App() {
    const [isGoingOut, setGoingOut] = React.useState(false);
    
    setGoingOut(prevValue => prevValue ? false : true);
    
    return (
        <div className="state">
            <h1 className="state--title">Do I feel like going out tonight?</h1>
            <div className="state--value" onClick={setGoingOut}>
                <h1>{isGoingOut ? "Yes" : "No"}</h1>
            </div>
        </div>
    )
}

it throws an error. Is this related to the React philosophy of not letting the state be changed directly (the same reason we can’t change a state variable count as count++ but have to do count + 1?