In my pea brain... at X temperature SMM is converted to DMS. The rolling boil drives it off because it is quite volitile. Its debateable precisely how much SMM is in the grain and how long it takes until its completely gone, making it impossible to create new DMS. I rather doubt that it magically always takes 90 minutes to convert all SMM regardless of cultivar or maltster. So, a couple ways to limit DMS is to boil uncovered, or with a condensation drip tube. But what about SMM to DMS during the time between flame out and reaching a low enough temp that its not converting anymore? It seems to me that how rapidly you can chill is the most important thing, if you are boiling for a short enough time that SMM still exists in the wort.
Of course, this is all just my pea brain putting together assumptions based on hearsay.
The other things to keep in mind is that the final boil gravity won't be the same as with a 90 min. Post boil pH will probably be slightly different than with a 90 min. Color may be slightly lighter than with 90. Hard to get a 60 min hop charge at 45 min, it might need more hops to get the IBUs, and therefore it might have more hop flavor. Just stuff like that, seems like.