For a single bottle dive you are looking at roughly a 45-50m max depth, assuming a realistic BT in the 15-30min range. Why not longer? You cant do the deco on BG longer.If you go back to the originally question though when people were asking about "why not 80%," if you don't believe in carrying 100% with single bottle deco and are okay with 50%, where do you draw the line? Why not 80%? Why not 40%? Why not 60%? You can make any of those work with single bottle.
Decompression theory wise, there is a theoretical benefit to decoing at 1.6 pp02/essentially doing your entire last stops on 100% at 20ft rather than going 20 then 10. If won't change the time on your computer, but efficiency wise it's better (if you believe in the oxygen window) and theoretically would be safer in terms of chance of DCS hit (see Mark Powell Deco for Divers). You can't do that if you don't carry 100% O2
So in that exposure range where is you first stop? Its not at 100ft so why switch there (40%)? As AJ said its a good long time to get up to 20ft which makes the 100% option not good from a min-gas angle. What does that leave? 80% and 50% or perhaps 60%.
100% - great for deco, min gas too big
80% - shorter time to get there (vs O2) but min gas is still high
60% - would work well, except once you add O2 as a second deco gas (for other dives) you are not on the 60% for long for very long and the stop to get to a 55ft switch depth are no significant. I.e if you do a 200ft dive for 25mins you have min gas issues getting up to 60% and then not very much time on the 60% before switching to 100% so its a less than versatile gas choice
50% - minimizes min gas issues. works across the range of decos for a single deco gas and once you add O2 for more substantive exposures it still works.
40% - 1st stop far deeper than you'll ever realistically have for a single deco gas dive, not a good switch depth
32% - not enough O2, way too much N2, first stop way too deep
Have roughly 5 stops per deco gas (O2 being an exception) seems to work out both from a stop depth and a "how long am I on this gas" perspective. Hence the 100m suggestion to use 21/35, 35/25, 50%, and O2 for deco on a 100m dive.