I am not sure that is strictly true. Which agency other than GUE prohibits diving beyond 40m on air?
Even the PADI Tec50 includes this in the description "Your Tec Deep Instructor may also introduce you to using trimix on the last open water dive."
Notice the 'may'.
I claim the 40m limit generally applies to divers trained at a level which is unlikely to include appropriate redundancy, how to handle the likely decompression and generally enough experience.
Tec 50 is not a recreational course.
Perhaps I should have been more specific by pointing out that it is a generally accepted best practice for recreational diving. In tec diving we've often dived beyond recreational limits.
Any way you look at it.. even if you want to nit pick about definitions and semantics, I personally believe that the 40m limit is reasonable. Should be be called an "absolute limit" as in the PADI materials? Maybe not.... but it's a "reasonable best practice" none the less. Can you go 30cm deeper or 30 seconds longer without dying? Obviously. But at some point, reasonably logical people will want to set a realistic limit for students to stop them from hurting themselves. I see no reason to view 40m as out of line in this context.
R..