That is an interesting thought I wonder how much you unload on 100ft vs a 40ft ascent...I imagine the deeper the dive the higher the risk?
Depends on the model (specifically, how fast is the fastest tissue compartment), but generally deeper's more likely to trigger this. And you'd have to ride it right up to 0 NDL too probably.
I think if PADI tables were calculated that way for 60 fpm, they have marginally shorter bottom times compared to 30 fpm version. However the difference is probably not worth the effort and using them with slower ascent rate provides a slight safety margin like you said.
PS. ISTR Wienke has a different formula for calculating NDL in one of his writings. If that's implemented in RGBM computers, they don't work quite like I described.