Owls are very wise old birds, and know that a spherical shape will enclose the maximum volume using the least amount of shell.
Some birds lay many eggs, and oval shapes will fit closer together in the nest, allowing the bird to sit over all of them. Owls don't lay a large number of eggs, so there's no need for theirs to be oval.
Some birds lay few, or a single egg, but the nest is in a precarious position, like on a cliff. In this case, the egg might be very pointy, so there's less chance of it rolling out of the nest - instead of rolling, it just turns around. Owls nest on flat surfaces, or in hollows, so there's no need for theirs to be pointy.