I think the point is that the cooking process starts well before boiling temp. Potatoes take a lot longer to cook than corn so you would want to take advantage of that fact. Where corn cooks a lot quicker you would want to have a shorter cooking time to preserve the fresh flavor and texture so already boiling water helps that.
It's mostly to ensure that the potatoes are slowly heated amd therefore evenly cooked.
If we look here, which cites a likely source as being The Farmer's Almanac, they mention even heating, as well as the cell walls hardening by starting the vegetable in cold water. (I assume the FA is just some Facebook account, but I don't have an account and have blocked all FB related domains, so I can't chase the actual source that led to the propagation of this knowledge / image down any further).
However, I found the same information about cell walls in a book about cooking knowledge by Arthur Le Caisne, with the added bit that the hardening of the cell walls happens due to proteins. However, the conclusion there is to not start out carrots in cold water, since they'll get hard and stay hard after cooking then.