It's because of Beer. Shouldn't drink that stuff and do chemistry, folks!! -cough-
The AAS uses something called the "Beer-Lambert Law" to determine the concentration of a substance. The Beer-Lambert Law states that absorbance and concentration are proportional to each other, basically meaning that if one is high, so is the other.
Now, the rule of thumb is that the Beer-Lambert law loses linearity (that is, changes equation) at absorbance greater than 1. The reasons for that, however, are beyond VCE (and me, tbh). What does this have to do with high concentration? Well, absorbance and concentration are proportional. So, the higher the concentration, the higher the absorbance. The higher the absorbance, the more likely it's greater than 1.
So, the chemical reason: can't tell you, maybe lzxnl knows.
The reason I'm telling you: at high concentrations, our maths stops working, and the other maths is too hard.