This is the logic the team who developed the tractability pipeline used. I would agree with this formula, based on how the 2 resources are defined.
Gene Ontology would not produce an assessment of the most likely subcellular location of a protein. It just keeps adding annotations based on the availability of evidence.
In BRCA1 for example, you can find Gene ontology evidence pointing to the cytoplasm as a cellular component (an unlikely location).
Uniprot would provide instead a curated assessment through manual inspection of the evidence that would discard the membrane as a likely location for BRCA1:
More info in the BRCA1 profile page