There's no special reason (at least not that i'm aware of). AFAIK this are the standard formulas that Cura uses, if acceleration or jerk control is enabled. You can disable it in Cura, if you want. Mark2 works with the standard values of the printer as well.
What's the reason of your question? Did you noticed any serious drawbacks related to these values?
As you already know, we are building an UMO with Mark2 upgrade but we have a problem.
The first thing I've checked were the Cura settings... But that's not the problem...
Any other idea @tinkergnome?