Ok, I'm not a diver so I have to defer to those that are, but my guess (and it's only that) is the depth rating was an out growth of the improved HE valve that came out on the reference 16660. This, along with the thicker case and saphire crystal led to the greater depth rating.
Lot's of information here under COMEX,
http://www.doubleredseadweller.com/