Chris,
The rationale is for shrinkage control and I look at it in the same manner as direct tension control, though the actual stress distibution is mostly bi-directional.
As an example, consider a block-out box for a column. A majority of shrinkage is perpendicular to each "flat" side of the box. This results in a concentration of shearing occurring at the same time in two different directions, resolving to a 45 degree line off the re-entrant corner.
The result of this bi-directional loading is a bar that is in bending and shear simulaneously, with no good means of predicting the level of stress!
For no good rhyme or reason, when I consider reinforcing across the re-entrant corner, I consider the thickness of the slab (related to mass shrinkage) and use 1 bar perpendicular to the 45 degree line, 3 to 4 inches off corner, assuming a development length of 12 inches on each side of the anticipated crack. Bar is located upper part of thickness, near center.
For thicker slabs, increase to two bars, parallel, spaced about 12 inches apart.
You will not completely stop the cracks, but keep them tight.