M and Head's up Play

[DP388]

I don't have HOH on me right now. Does it mention anything about using M for head's up tournaments? (not at the end of MTTs, but HU tournametns where you start deeper stacked).

I know how he uses Effective M, but with HU you are seeing a lot more hands that are playable, so it seems like it would apply differently. Sure, you can calculate your Effective M the same way, but the strategic implications seem different.

Obviously HU is more about your stack in relation to theirs, but I wonder how M might dictate your decisions as well.