I think the reason is that the attic allows for additional storage, for which the limit is to be calculated but not stipulated in the code. Let's check to see what is the implied allowance for storage load.
Since the permissible total load deflection is the same for both cases, let's set and equate the deflection equations:
$\Delta = \dfrac{5w_{flr}L_{flr}^4}{384EI} = \dfrac{5w_{cel}L_{cel}^4}{384EI}$
For 24" joist spacing:
$w_{flr}$ = (30 + 10)*2 = 80 plf; $L_{flr}$ = 21.67'
$w_{cel}$ = ? ; $L{cel}$ = 21'
After canceling the identical parameters on both sides, the equation of deflection become:
$w_{flr}L_{flr}^4 = w_{cel}L{cel}^4$
$w_{cel} = \dfrac{w_{flr}L_{flr}^4}{L{cel}^4} = \dfrac{80*21.67^4}{21^4} = 90 plf$
The total allowable uniform load of the ceiling joist $W = w/spacing = 90/2 = 45 psf$
The maximum permissible $storage load = 45 - 20(L) -5(D) = 20 psf.$
Conclusion: The reason for the code to recommend a shorter span for the ceiling joist, which has a lower specified live load and dead load compared to the floor joist, is to account for the anticipated weight of the "attic storage". After all, the advantage is tilting the ceiling joist for the clear bracing requirement in the table, and probably the stationary nature of the storage load. Nevertheless, the joist at both applications must satisfy the stress check and the same set of deflection criteria in the end.