The story about GUEs ratio deco as I heard it from a senior GUE Tech instructor is that they were doing project diving in a cave which had a 150 foot profile (Does Madison Blue make sense? Its the name I remember, but I've never dove it). It was noticed that for a 20 foot bottom time there was 20 mins of deco, for a 30 foot bottom time there was 30 mins of deco. For a deeper or shallower profile they noticed the +/- 5 mins for +/- 10 feet relationship. That is pretty much the extent of it, it was just noticing that around a given profile there was an easy way to predict roughly what the algorithm would produce. In class it was also taught and mentioned that for deeper, longer dives or shorter shallower dives that the relationship breaks down and that you have to validate the mental math against the algorithm.
This also matches what I was taught by my Physics/Math/Astronomy profs as ways to quickly roughly solve harder math problems by making a linear estimate in your head. Very useful tactic on tests to validate that your exact answer you crunch out on the calculator was correct and you didn't get a minus sign wrong someplace. If there was some major discrepancy between the simple solution using approximation and symmetry arguments and the answer the calculator produced, you know you needed to track down what side the mistake was on. Some of the profs would really try to beat that tactic into students since a lot of the students would just grind numbers on the paper and the calculator and not think about the result (equivalent to just blindly following the bend-o-matic and not understanding deco at all).
The "rule of 120" for NDLs is also a linear approximation that breaks down as you start going shallower or deeper as well.
I use "depth (feet) * 10" for rockbottom in LP104-sized tanks and "depth (feet) * 10 + 300" for rockbottom in LP80-sized tanks as well all the time and that works over a recreational depth range.