good question i guess it is because when the knee is flexed, the gastroc is shortened, so is a relatively shortened position and therefore not able to generate the same force. however gastroc isn't shortened, may be slighly lengthened? and so in a better mechanical postition to generate more force.
as an aside when doing ecc drops on step for TA rehab, i find it hurts back of knee capusle too much if in full knee extension, so in practice i flex the knee a bit anyway to take this strain off.