My reference was solely to breathing rate. If two divers are having the same dive but breathing at different rates, there is no difference in NDL.Heart rate and breathing rate are linked to work, harder work is linked to faster on/off-gassing. I've no idea how SP's "ADT" algorithm works but if it were me programming it: working at the bottom => faster on-gassing => hitting M0 values faster than you otherwise would. I.e. shorter NDL. Working at the safety stop => faster off-gassing => lower surfacing GF.
That's ScubaPro "Human factors". The regular AI computer with GTR will only do what you say: calculate how many breaths you have let in your tank ass-u-me-ing your breathing rate isn't going to change.
If a diver is breathing harder than normal because of increased work, then that will increase the blood flow through the tissues (perfusion). Increased perfusion will affect both on-gassing and off-gassing, which is why many decompression divers do light exercise during decompression.
In that case, breathing rate is an indicator that the diver is working harder and thus having greater perfusion, but the breathing rate itself is not a factor in the on-gassing or off-gassing.