As I said, the writers of the codes with shorter maximum distances obviously decided to include a safety factor rather than relying on the math of a perfect installation. ASME codes, structural building codes, NEC/fire codes, etc., ALWAYS include safety factors as they deal with life and death designs. The writers of the IPC apparently do not believe the small amount of suction produced from a full 1.5" pipe due to installation tolerances would pull enough water out of a trap to cause a problem.
I actually have an issue with codes with no safety factors because of the ignorance of the reason for code requirements, especially by the DIYer. If they don't understand the reasoning behind the code requirements, and they know they need to have the drain sloped to gravity drain, and the code says 1/4" per foot, then they could say 1/2" per foot is better and get into trouble. If they happen to be running a long 4" waste line and decide they want to be sure it drains well, so they run it at 1/2" per foot instead of the code's 1/8" per foot, they very well could end up with a stopped-up sewer at some point and never understand why. And they could then use incorrect logic and think the line needs even more slope to drain. Should they then "correct it" by giving it even more slope, they will exasperate the problem of accumulating solids in the line causing additional blockages.