I would think more GDD's are accumulated when the lows are higher than normal. The calculation for corn GDD does not factor in anything below 50 degrees nor above 86 degrees, so in order to accumulate more units, the lows for the day need to remain high so that the daily average temp remains high. Corn growth doesn't benefit from temps above 86, or lows below 50 so whether the nights are 87 or 107 make no difference other than increasing the low for the following day if it remains hotter overnight.