求大神进来看一道 With 的用法的题目！！谢谢！！

LolitaBOBO

在prep2008中有这样一段解释

有时候with + noun. + modifier其实是单纯的介宾短语，而不是独立主格结构，一定要注意从逻辑上进行区分（如果从语法上入手区分会太耗费时间也没有必要，特此再次强调要从逻辑看语法的重要性），比如这个正确的句子

OG13-7：The intricate structure of the compound insect eye, with its hundreds of miniature eyes called ommatidia, helps explainwhy scientists have assumed that it evolved independently of the vertebrateeye.

因为calledommatidia并不是表示miniature eyes的动作、状态等独立主格表示出来的逻辑，本质上with its hundredsof miniature eyes called ommatidia并非独立主格结构，而是单纯的介词短语，介词短语修饰的是其临近的名词或名词短语，在此根据逻辑with短语修饰临近的the compound insect eye。

但OG13-90 The results of the company's cost-cutting measures are evident in its profits, which increased 5 percent during the first 3 months of this year after it fell over the last two years.的D选项（错误）

(D) with a 5 percent increase during the first 3 months of this year after falling。

prep上的解释是with独立主格修饰前面的分句而非its profits。请问这里为什么不能把它看做单纯的介宾短语呢？