Building up tolerance for the N2 itself I have my own daughts, but i just learned in my TDI Advanced/Deco course that anxiety and stress can, and will, elevate you N2 Narcosis.
Is also related with the increased amount of the produced CO2.
Anxiety/Stress may be originated by severall factors such as: going behind your limits/qualification, cold, bad breathing habits, and task loading.
You can avoid anxiety by gaining experience in that kind of dives, and that experience will, for sure, lower your N2 narcosis...
So, one can say that you can build a "tolerance" for N2 by training !!
my 2 cents
Reverse profiles are more implicated in buble formation, but would be another (long ;-) ) discussion.