What are the limiting part(s) that prevent -40°C to +70°C (or +85°C)?

While the G47D supports carrier board component including the QSFP+, USB, DP, HDMI connectors and the push-button switches, are rated for -20°C to +85°C operation, which limits the overall SOM + Carrier temperature range. To ensure reliable operation across all peripherals, the overall system is specified for Standard Commercial Grade (0°C to +70°C).

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Please find the detailed product information here:
Virtex™ UltraScale+™ System on Module