Hello ArnauCM,
If it is possible to get the information, how the GSD values from the table has been calculated, it would likely give an answer, why the value is lower for lower overlap. Could be something to do with total number of tie points, tie point projection number or similar.
For example, Ground Resolution value in Metashape report (second page) is calculated in the following way:
at first for each camera GSD is estimated individually as the flying altitude (as average distance from the camera center to the sparse cloud points that have valid 2D projections on the given photos multiplied by the angular resolution of the pixel. Then the value is averaged for all cameras.
Also ground sampling resolution can be calculated as flight altitude in meters divided by the focal length in pixels. The latter can be calculated as focal length in mm divided by the pixel size on the sensor.
So if the datasets are available, projects could be processed in Metashape in order to check the ground resolution values calculated by Metashape for the same tilt angle, but different overlap.