Some single-use flushable wipes are made from cellulosic fibers such as wood pulp, cotton, and rayon, but many contain “property-enhancing chemical additives.” These artificial fiber parts can be produced from plastics like polyester and polypropylene and affect their ability to degrade in water. This negatively impacts aquatic life.
In any case, they dont break down fast enough in the sewage system and that causes all kinds of problems.
https://www.consumerreports.org/home-garden/are-flushable-wipes-really-flushable-a1736074350/
All kinds of things are marketed as biodegradable, but that doesn’t mean it’s biodegradable in the context in which it’s used - the article above for example notes that many wet wipes break down in compost but not water.