Why do we use the singular in a comparative sentence?

The "any other" construction takes the singular because the comparison is one-to-one.

She is more beautiful than any other girl.

is equivalent to:

She is more beautiful than any other individual girl.

You could express a similar sentiment with a construction that takes the plural "girls" like so:

She is more beautiful than other girls.

But this works because, in this case, the comparison is one-to-many.

In short: as an adjective in this case, 'any' can take the singular