The link above Chapter 5 of
How to Brew states how to calculate IBU vs. gravity. It does not explain
why.
Elsewhere (I forget the link, I think it was a post by Yooper) I have read that 1. hops utilization requires some, not a lot of sugar for isomerization, and 2. the higher gravity means it is increasingly more difficult to dissolve anything in the water including hop oils.
If that is true, then theoretically the hops could be used with greater efficiency if they are boiled separately in a very low gravity wort for the sugars, which is then added to the high gravity wort after boiling.
Looking at Table 7 on that page, the utilization for 60 minutes, compare SG of 1.030 to 1.100, the higher gravity gets 0.53 or roughly half of the utilization of the lower gravity. Theoretically again, a hop tea of 1.030 could use half the hops required by the high gravity, which could be added at the end, adjusting for combined gravity.
Very importantly, this does not account for the perceived difference in bitterness due to the higher malt flavor and higher alcohol.
--- edit OT ---
Excellent comment in GrogNerd's signature
"critique your recipe? OK; brew it, good luck with it, please report back with the results, I'm stealing the recipe, thank you!" - Rob Grog