I'm not positive on the methodology they used to derive that equation but I believe this is the approach that was used.
Roark's 7th Edition, Table 11.2, Case 10, Uniformly distributed pressure from ro to a.
The equation provided for special cases is M = KMq(a^2), when r0/a is 0 then Kmra = -0.125
The above factor is assuming that the end plate boundary is fixed. Not necessarily true but it could be considered that the portion exposed to pressure is "fixed" within an outer ring which is the excess blind that sits outside of the gasket diameter.
Plugging this into the mentioned equation then gives a max moment occurring at the gasket interface of M = 1/8*qa^2.
Finding the related stress due to bending is S = 1/8*P*(r)^2 * (t/2) / (b*t^3/12)
Substituting D/2 for r, recognizing b as a unit width so replacing it with 1 you get the following, S = [12*P*(D^2)] / [64*t^2], rearranging for t and reducing gives, t = D[3P/16S]^.5
I don't have a great familiarity with this particular section of Roark's but I believe the above approach makes sense and is what was done to arrive at the B31.3 equation.
Any comments?
Thanks,
Ehzin