Like Ground Buzzard has said about the refraction, Garmin is likely taking a purely mathematical approach to the problem of sunrise/sunset based on spherical trigonometry.
When you have a good horizon, like when at sea, the sun is at a right angle to your zenith when it's lower limb is about 2/3's from the visible horizon. It is quite possible that the garmin unit uses that time as sunset since the sun is mathematically setting at that time.
Additionally it is possible that the unit does not take into account the difference between apparent solar time and mean solar time. (see equation of time)
To get it all correct the unit would have to have some additional almanac information which Garmin has probably ignored.
Likely the response will be "It's a consumer grade product"