It is just speculation, but I believe that for date() or now() that Project
just takes a snapshot to avoid the possibility of going into an endless
recalculation cycle. Imagine you have that formula recalculating for every
task in a 10,000 task schedule every second. It could slow things down
pretty badly, especially if you were doing something else with the results
of the calculation.
I'm pretty sure that if you change the finish date for that task that it
will recalculate. Try it out and see.
However, there are some silly tricks you can do with project if you are
bored and want to torment it. Try this:
Create two tasks. Copy the finish date of one task and paste special /paste
link that value into the start of the other task.
Now with the other task, paste link that finish into the start of the first
task.