I think the 90:1 has got more to do with the physical size of the actual worm gear under the table.
By default the rotary table is usually larger in diameter that a dividing head, so the gear will also need to be bigger, if it only had 40 teeth they would need to be huge ones, so they went up to 90 as standard on most commercial rotary tables I have come across.
In reality it does not matter too much what the ratio is so long as it is an even number that can be divided into easily.
I tend to use plates from my 40:1 dividing head on the 90:1 rotary table and vice versa when required.
The GHT dividing head is 60:1 and that is quite a useful bit of kit as well. But to be honest most times for general use I use a 24 hole direct indexing plate on the back of my Tom Senior dividing head.
Phil