The same aircraft does not mean the same opening altitude. Tandem parachutes generally deploy higher than those used by experienced solo skydivers because the instructor must manage a passenger, a larger parachute and a more complicated descent. That extra height buys options, not merely a longer view.
The equipment changes the calculation. A tandem system carries two people beneath a canopy designed for their combined weight, and its deployment sequence is managed differently from that of a solo rig. A drogue, a small stabilizing parachute released during freefall, helps control the pair's descent and assists deployment of the main canopy. Once it opens, the instructor must assess whether it is flying properly. If it is not, the instructor may need time to carry out emergency procedures and use the reserve parachute. Height preserves that margin.
The passenger matters just as much. Unlike a trained solo jumper, a tandem passenger depends on the instructor to steer, communicate and prepare both bodies for landing. More altitude under canopy gives the instructor room to manage those tasks, account for wind and select an appropriate approach. Opening heights vary with equipment, local rules and the operator's procedures; they are not determined simply by the plane's exit altitude. Above the landing field, the extra distance is less an indulgence than a measure of responsibility.