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GoldenPuppy
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TheIvyLeagueEdge
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redalertmba
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TheIvyLeagueEdge
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redalertmba
For some schools (i.e. Ross), the acceptance rate is higher than at R1, i.e. 30% vs 40%...which is a substantial difference.

Since you haven't quoted your source for this information, I assume this is from forums like gmatClub & P&Q. Try to avoid problems with bad sampling when you pick information.
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I would gather that it is more of a timing thing, in the sense that many applicants are not ready to apply in R1. Some will aim for R1 but because of the GMAT, reccs, or incomplete apps that they push back to R2. Some just decide late and hurry up to make R2 to avoid R3. Everyone's reason is different, but if you have your application package ready to go for R1, it makes sense to submit as it affords you maximum flexibility with your admissions strategy