I am not sure exactly what seat material is used in the Mk 10. I do know that 3rd party vendors had viton kits available for Mk 5 and Mk 10 regs intended for high percentage O2 use long before SP made even the Mk 20 nitrox available.
Despite their hisotry of use in that application, I have not heard of any O2 fires in the Mk 10 related to the seat material. The other potential issue is that a seat may degrade over time with high O2 exposure. However while seat material is critical in a valve due to constant exposure at high partial prssurs, I think it is a minimial concern in any reg as the exposure time is quite low.
That said, using a Mk 10 for nitrox over 40% is still not Sp sanctioned and it would be considered something you do at your own risk.
SP can approve what what they want for O2 service and if they have the Mk 10 Plus option available, they have no incentive to approve the even older (and upgradeable) Mk 10.
The Mk 10 Plus uses the same seat design as the Mk 20/25 - essentially a smaller o-ring sealed seat as opposed to a concave faced hockey puck.
I initially converted my Mk 10's to Mk 10 pluses when the conversion kit became available and immediately regretted it as seat life was very poor. But to be fair, the seat material has been changed and improved so I don't think the original reliability issues are the concern they used to be. Customer Mk 10 plus regs now come in for annual service working just as well as regular Mk 10's.
The lock up on the Mk 10 plus is also better than it was on the mid production Mk 20, where a similar piston and seat design was notorious for mushy lockup and IP creep.
If your tech is not giving you over 40% approval for a Mk 10 he is consistent with Sp policy and its hard to ask him to accept the liability of exceeding their limits.
But he probably should have advised you of the Mk 10 to Mk 10 plus upgrade option as more or less part of the O2 clean process.
The same argument more or less applies to the Mk 2. From a design perspective it is an excellent choice for a deco reg, but Sp won't committ to using it in that manner (at least in the US) - preferring you buy a more expensive reg approved for that purpose.
The M26 sounds great but in my experience what is available in Europe is often never made available in the US - possibly due in some cases to product liability concerns and in other cases probably due to their marketing strategy in the US. In any case I have not yet seen an O2 service kit for the Mk 2.