HW M:
The detector nebulizes the column effluent, then evaporates the liquid droplets. Anything non-volatile should be left as a stream of particles, which then scatter the light at the end of the drift tube. The scattering is based on size and number of particles (i.e., physical characteristics), and "in theory" is independent of the type of material (i.e., chemical composition). Of course, you can imagine that this is only true to a certain extent. Without knowing all the specifics, I would expect differences in particle size and shape for different molecules, and certainly as a function of the solvent being evaporated; hence the differences noted by Kostas. So, these variables might indeed cause differences in scattering, resulting in different response factors. But even then, the differences would be much less than what is observed by absorbance, as we have discussed in other threads.