This is merely rationalization of a biased system. There is no reason why Mao should have less GOE than the other skaters, in fact, according to the rules she should have more.
These are the criteria for GOE, nothing else:
1) unexpected / creative / difficult entry
2) clear recognizable steps/free skating movements immediately preceding element
3) varied position in the air / delay in rotation
4) good height and distance
5) good extension on landing / creative exit
6) good flow from entry to exit including jump combinations / sequences
7) effortless throughout
8) element matched to the musical structure
The takeoff rotation is not watched in slow-motion by the judging system, only the landing.
The skater is allowed up to 180 degrees of rotation for takeoff -
but any remaining amount does not carry-over or "add" to the landing.
If skater X rotates 90 degrees on takeoff, and skater Y rotates 120 degrees, their jumps are considered equal by the system all else being equal.
If skater X lands at the quarter-turn, and skater Y lands 45 degrees short of the quarter-turn, skater Y underrotated regardless of whether their takeoff used less rotation.
Landing is in no way measured relative to takeoff rotation, only Line-Of-Flight.
Mao's wrongfully downgraded Flip at this year's GPF:
https://lh3.googleusercontent.com/-yEm23Rjyd5Y/VtFN130iFeI/AAAAAAAAAag/cE6bcNpKhdg/s2000/_.png
Yuna's so-called "textbook" Flip, which is clearly less rotated on the landing (her body is facing forward):
http://lh6.googleusercontent.com/-v61bsc4ek6Y/VG_S0XZDnjI/AAAAAAAAACQ/vK15isxzDgo/s2000/_.png
Yuna's so-called "textbook" Solo Lutz in Sochi
https://lh5.googleusercontent.com/-iOEJCdFNOtg/VLC375KgnTI/AAAAAAAAAEg/anErNWfGkmw/s10000/_.png