consider the following scenario: the gas limit is 45M, and there are three 16.7M transactions in the mempool and nothing else that pays the base fee. Then the block builder can only include two of those and we lose almost 33% of the block. That’s an unlikely edge case, but that’s a peculiarity of this cap compared to 30M or 15M. What we could do though is agree that the block gas limit should be n*2**24 so that we can guarantee that the block builder can include at least n transactions if the mempool has at least n.
The concerns expressed in the EIP-7825 thread of course still apply to this EIP, as much if not more so.
(also the github link is to the wrong EIP)