cnidae once bubbled...
There was an explanation but I think your looking for more than I was told. We did'nt get into it in depth. I would contact the insturctor if I was you to get the reasoning from the horses mouth. Wish I could help more.
I did try to get info directly from MHK over on rec.scuba. Unfortunately, I was away on a dive trip when the trip report was first posted, and by the time I inquired about the altitude stuff, passions were already heated and he declined to make any substantive comment. I guess I have to stop letting diving interfere with the cyberdives.

Your comments, Cnidae, have indirectly shed quite a bit of light on the quality of the decompression theory lessons of the Rec Triox course.
Some rec.scubians questioned whether a 120' 20 minute dive on 30/30 is NDL (it isn't on any deco program I am aware of, including GUE's). MHK
answered that a
100' 20 minute 30/30 dive has just 1 minute stop at 30' and 2 minutes at 20', so it isn't all that different from a "NDL" dive that calls for a 3 minute safety/deco stop. When it was not so politely pointed out that it was
120', not
100' MHK
responded with some insults about GUE concepts being over the head of those that can't tell the difference between average and max depth (an interesting spin on things since the discussion was about Kevin's method of calculating NDL for 120' 20 minute 30/30 dive. My guess is that MHK did the EAD calc from 120' to 100', then plugged 100' into decoplanner with 30/30 rather than air).
It was at this point I
asked about altitude, since altitude further pushes the dive into deco territory and it is
very unusual to ignore a 6,000'+ altitude in dive planning. MHK was
less than responsive.
As his continuing conversation with others, MHK posted that
"solubility was covered in great depth", and referenced Graham's Law. I did note that one of the first responses you made was to post a reference to solubilities. That is basic dissolved gas physics and doesn't explain, to me at least, how GUE has come up with the two unusual conclusions that 1) altitude doesn't matter, and 2) a 120', 20 minute dive on 30/30 is an NDL dive.
I'll probably let passions die down, and then ask the question again in a couple of weeks, but all indications so far is that I won't get an answer, because they don't really have any valid reason for those two statements.: