Well..the reason is usually to balance out the chip. GM206 has 32 ROPs because it has 10 SMs compared to 16 and 6 for GM107. A 256 bit GP204 has 64 ROPs and 20 SMs. I can't imagine a 128 bit GP107 with 6 SMs(30%) needing 32 ROPs(50%) for example.
There's a couple mistakes there. GM206 had 8 SMs and GM107 had 5 SMs.
And I get your point, but I think that the relation between memory controller and ROPs is stronger than the relation between SMs and ROPs, whatever the reason may be (probably convenience for not having to redesign the ROP/L2/Mem partition).
History tells just as much, as I'll show down below. Maxwell 2 was unique in that GM200, GM204 and GM206 all had the exact same balance of units, but nearly all other families have a different mix.
GP106 has only 10SMs but 48 ROPs on a 192-bit interface, compared to 64 ROPs in a 256-bit interface for GP104 (20 SMs) and 96 ROPs, 384-bit and 30 SMs on GP102. Here the constant is 16 ROPs per every 64-bit interface and not a balance of units.
Not enough evidence, but let's look at Kepler (and I'll put Maxwell 1 into the mix):
GK110: 15 SMs, 48 ROPs, 384-bit --> 3.2 ROP-per-SM, 8 ROP-per-controller
GK104: 8 SMs, 32 ROPs, 256-bit --> 4 ROP-per-SM, 8 ROP-per-controller
GK106: 5 SMs, 24 ROPs, 192-bit --> 4.8 ROP-per-SM, 8 ROP-per-controller
GK107: 2 SMs, 16 ROPs, 128-bit --> 8 ROP-per-SM, 8 ROP-per-controller
GK208: 2 SMs, 8 ROPs, 64-bit --> 4 ROP-per-SM, 8 ROP-per-controller
GM107: 5 SMs, 16 ROPs, 128-bit --> 3.2 ROP-per-SM, 8 ROP-per-controller
GM108: 3 SMs, 8 ROPs, 64-bit --> 2.6 ROP-per-SM, 8 ROP-per-controller
See a pattern?