At the very least, the "correct" answer on the ACUC test is the most conservative one...and cannot be faulted for urging students to dive more safely, eh?
That's my take on it as well. My youngest son stopped me on his AOW "deep water dive" and gave me a thumbs-up because he didn't like the feeling at 80'. I think that if a diver knows that it will affect him, they will be more inclined to be cautious when it comes to depth.
If I'd taught my son's class that nitrogen narcosis started at 100', he may well have continued, shrugging it off as an impossibility. It took him a couple of dives before he felt comfortable in deep water. Its been my experience that small steps are far better than giant steps when it comes to diving.