Margins,
Safety in offshore landings is about momentum!
During take-off you want as much as possible before you commit to crossing the deck edge. This takes precedent over PAX comfort and all modern profiles and performance systems are written to generate this momentum.
Landing however is the exact opposite. We want as little vertical momentum as possible as we cross the deck edge. We don't want to give the Devil a head start if the engine fails. For this reason, most committal points are at slow speed, near zero ROD, as close to deck edge as possible at around 40-50 feet. This is correspondingly much more comfortable for the PAX.
DB