Hi,
To my opinion it doesn’t have anything to do with corroded or uncorroded material.
Stress in any component of a vessel is one of three categories: primary secondary and peak stress. Primary stress, such as hoop stress in a cylinder due to internal pressure. (Secondary stress is developed when the deformation of a component due to applied loads is restrained by other component).
This primary stress is divided into two subcategories: primary membrane stress and primary bending stress. Longitudinal and circumferential stresses in a cylinder due to internal pressure are classified as primary membrane stress.
Combination of these membrane plus bending stresses becomes more significant when thickness of material increasing. That what I see the reason to a lower allowable stress as the thickness is greater.