I don't think that you will find a valid reason for that comment today. The statement probably is probably a historical carryover concept to eliminate condition variables (ie volatility at a GC inlet, band broadening in the column). With the advent of temperature programming in GC and gradients in LC, there is probably not a valid reason for that recommendation today. If response factors are accurate and there are no systematic problems, I believe that an internal standard one minute offset from your sample would provide no benefit to an internal standard five minutes offset from your sample.