This gradient may be designed to maximize resolution for peaks in the middle of the chromaogram while avoid excessive dead time in the beginning and end that a "conventional" chromatogram might provide.
You do not discuss peak elution, but I would guess that some of the peaks of interest elute in the first 60% section, the two minute 45% section is strange, but effectively shuts down elution with that much of a change of organic, allowing remaining (close) peaks to move apart, whether they elute in that window or not, and then the 75% stage restarts the elution, but reataining the increased resolution from the 45% for a period. The last peaks elute in the 75% stage and the column is cleaned for the next injection.
Your gradient reequilibration time is not defined relative to flow rate, but is probably just enough enough to reequilibrate the column ot the starting conditions. If you are running on an Acquuity or similar low dead volume system, this makes good sense for tweaking resolution in the middle of a chromatogram rather than working to find what other parameters would create the same seapration for the difficult or critical pair.
Gradient elution is powerful enough that it allows separations without understanding the "design space" rigorously. The 15% absolute drop in ACN is a relative change of 25%, or enough to change k' by a factor of about 10 in an isocratic separation. This would allow you to see very small differeneces in lipophilicity, at the expense of very long run times.
We just ran a separtion in which we separated "overlapping" peaks by cutting solvent strength about that much and then kicked the gradient up just after the "unknown" peak eluted so we didn't have to live with the three hour injection that the original profile would have provided. OUr seapartoin was a bit different, in that we were pulling apart coeluting peaks at the beginning of the separation, but the principle is the same, especially if you are on a low dead volume system.
Let me know if the logic fits your peak elution.