Well, the obvious thing is that division guarantees you won't go below zero
The less obvious thing is that a digital color is defined by the
ratio of the chosen primary colors, not by their absolute values (that's luminosity). Thus, to preserve the ratios you divide/multiply, you don't subtract.
Actually I do not use "sample and divide" method. I use (simpler for me) approach. I sample the mask, then I take red/green and red/blue ratios and multiply blue and green channels by them, effectively giving blue&green channels the same boost as does RA4 paper.