Looking at the circuit, the Analog out (voltage) channel cannot deliver large currents. It is rated in few mA. The voltage divider limits the output current of the daq card to a safe value.
I looked at the attached code, the output voltage set point is divided by 0.2 (amplified) (27/104=0.2), and then it is multipied by 0.2 (the voltage divider ratio) to set it back to its original value at the OP input.
"What is the voltage divider for?" current limiting