Explaining through pore geometry and contact angle: Soil pores are irregular, with narrow necks connecting wider bodies, often called the ink-bottle effect.
During drying (desorption), water already fills the pores and drains out gradually as suction increases, so more water is retained at a given matric potential.
During wetting (sorption), the advancing water front meets a larger contact angle against the still-dry solid surface, which resists entry into the finer pores, so less water is held at the same matric potential.
This difference in contact angle between the wetting and draining fronts is exactly what Reason (R) states, and it correctly explains why desorption retains more water than sorption at the same suction, confirming both (A) and (R) with (R) explaining (A).