The tempering procedure is a bit different also.
DI: as Stacy underlined, you just aim to get rid of RA by continuos cooling evenly the steel to the bottom of the cooling curve for alloyied steels, like SS are. Tempering afterward only lets you lower the hardness down to the desired HRC, let's say 385-450 °F.
LN: Since you soak for long time at -300°F you not only get rid of RA, BUT also set up things for the precipitation of epsilon carbides in the subsequent tempering, BUT those carbides will only precipitate by tempering up to the 2nd "bump", that's around 800°F. Some peaople swear that's the better deal, but i'm not agreeing (just my own feeling).
Another option is tempering still in the 400°F range, and it's worth noting that some hyper alloyied steel have their natural cooling curve so low that LN would be suited better just to reach the bottom of the curve anyway, just to minimize the huge tendency to have RA.