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The only thing "stopping" some tools (*cough*Samsung Magician*cough) is the fact, that GPT stores a backup of GPT table at the end of the disk. But that doesn't stop you from creating let's say 200GB partition on a 240GB SSD = over provisioning. The fact that some GUI tools won't do it for you doesn't mean it is not doable.
I call it BS. There is nothing in GPT that will make over provisioning not work. Its not like GPT will write to all of the unallocated sectors on the disk.
Now it is true that using gpt is not as *optimal* as mbr for overprovision. but this is only less optimal by a fraction of a percent, you will never be able to tell the difference.
Indeed, GPT vs MBR is not a technical reason - MBR is a limited partition description structure at start of the disk, GPT is an expandable partition description strucuture at start of the disk, with backup of the structure at the end of the disk - which means absolutely nothing in case of SSD, as it could be right next to each other as you cannot predict which NAND flash is the first and which is the last sector on the disk.
Overprovisioning equals unaloccated disk space. If you create a 80GB partition on 120GB SSD, that 40GB will stay unallocated with both GPT and MBR.
That link is a good example of what happens when a manufacturer gives a bogus reason (Samsung Magician does not allow their overprovisioning function on GPT partitioned drives, probably because they don't have GPT partitioner in their tool) and people base some rumour on that and so it spreads and spreads, and becomes a "truth".