My philosophy is that you save 1/3 (or more) reserve for the life support consumables needed to exit the cave (gas in OC, lights, DPV, etc.). When diving in CC your reserve for the rebreather unit (which includes your scrubber) is your OC bailout. If you save 1/3 of your scrubber, you are adding conservatism on top of your Plan B (i.e., OC bail out gas).Let's forget about the specific numbers in terms of hours. Use whatever numbers you want for your rebreather scrubber duration. Why is rule of 1/3 not applicable to CCR scrubber duration?
Adding conservatism is not bad so you should keep doing 1/3 scrubber reserve if that is how you like to plan for contingency. It's just different from what most CCR cave instructors are teaching and hence the questions in this thread. I would never back away from conservatism that I feel necessary because others do more aggressive planning (a personal example are gradient factors as I am usually the most conservative diver of the group but do not go for more aggressive GFs to match the others).