Ok, for the most part nothing is wrong with anything you wrote, but it's also a very applied version of what's going on. To answer your question we'll have to consider what actually is responsible for the measured signal and investigate the assumptions involved in the experiment. Thankfully we can do this without really touching upon the physics of absorption events.
In a transmission expt, you're not actually measuring concentration directly. The spectrometer essentially measures the intensity of light after it has passed through the sample (as a function of light wavelength) and compares that value to a amount of light that strikes the detector when the sample isn't there. The ratio, known as the transmittance, can be converted into an absorption value, which is related by a logarithmic function. The absorption value, A, to a first approximation, is linearly proportional to three parameters, the path length for absorption, the concentration of absorbers, and a molecular parameter called the extinction coefficient. (The extinction coefficient can be thought of as the probability that a molecule will absorb a photon when a photon and the molecule collide.) This is known as the Beer Law or Beer-Lambert Law.
https://en.wikipedia.org/wiki/Beer%E2%80%93Lambert_lawIf there are more absorbers in the way of the light, the amount of light that will be absorbed increases, which translates into lower transmittance as measured by the instrument. The amount of absorbers in the beam is related to the density of absorbers (how many absorbers per unit of volume), and how much of the sample the light has to pass through before it gets to the detector. The latter parameter is the path length. To remove this confounding factor, most absorption experiments utilized a standard path length value so that changes in measured absorbance only depend on changes in absorber density (concentration). This assumes you are in a situation where the Beer-Lambert law holds, and where the molecular extinction coefficient isn't changing.
So - in the transmission experiment this allows you to build up your concentration calibration line by measuring standards of known concentration, all using the same sample design (path length) because the signal is proportional to the absorbance in this case.
In the ATR configuration, however, it is hard to control how much sample the light passes through, and so the signal is no longer strictly proportional to the measured concentration. There are a lot of potential causes, many of them related to the physics of the ATR experiment. To some extent the difficult is dependent on the type of sample (thin film, powder, etc.). But briefly - it's not just a simple matter of putting the sample on the crystal and that's it. The evanescent field passes out of the crystal and into the sample only by a length scale of (at most) a few microns. So the absorption is really sensitive to the contact between the sample and the crystal. Contact is often attenuated by applying a top-down force to your sample, but defects or varying degrees of roughness on the sample surface (for a solid) can significantly impact this efficiency of contact. For a powder, how much pressure you apply can impact the amount of air spaces between powder particles, which again impacts the effective path length. For a solution, where the solution is dropped onto the crystal, contact is usually very good, but varying rates of evaporation and interactions of solute molecules with the crystal can create a dynamic process that may be hard to duplicate from one sample to the next.
Another effect that can be considered is that the amount of pressure applied can actually change the extinction coefficient of the absorber at the measured wavelength. This is kind of equivalent to the same kind of breakdown of the Beer-Lambert law you might observe in a transmittance experiment when your absorber is at too high of a concentration. (Basically, when molecules get really close together, this can modulate the molecular energy states that give rise to the absorption events.)
In the end it's not impossible to get quantitative information from the ATR experiment, but it's very difficult. So the technique is usually thought of as semi-quantitative as a means of measuring concentration.