CAN Stub node termination in a network - 9.28k resistor
You can read in the AN you are showing that the condition of minimum load allowed to be driven by the transmitter makes that it depends on the number of nodes.

For 10 nodes the busload is 1/(2/120+8/2600) = 50.65 ohm
If you consider 32 nodes then the busload using a 9.28k stub
resistors will be: 1/(2/120+30/9280) =50.25 ohm (so it is within the range)

So I think it is the number of nodes that changes if we consider the same design conditions.