I don’t really see a basis for this one. I think if we really dig into it, the use of thirds is somewhat arbitrary and has more of a historical basis to it than any other foundations (rather than physical or physiological foundations).
Thirds really do fall apart when you start looking at quartal harmony, tone clusters, and all sorts of modern harmony. Thirds even get stretched to the limit in a lot of very traditional, “safe” harmony. I think on some level, we are just using thirds because of the mathematical coincidences in our systems of harmony.
Cultural explanations are the biggest ones.