Upon consulting a GPC expert, I learned that the primary problem with ELSD is the non-linear response, as noted above.
Remember, in GPC you are calibrating by retention time, not area or height, as in most chrom. methods. For a broad MW sample, the software splits up the peak into individual time slices, each representing a certain MW, based on the calibration. The response (height) for that slice represents the amount of material present in the sample at that MW. The software then collects al these slices and calculates the various parameters.
But the main assumption is that the detector response is directly proportional to the amount of material present in the slice. Unfortunately, the ELSD has a non-linear response, so the calculations that result will be in error. For narrow distribution samples, you are really only concerned with the maximum MW, so the answers may be acceptable. However, anytime you try to calculate the usual MWD values (Mn, Mw, Mz), errors will result.