I can't think of a public space like GitHub where trans people have more power/privilege than cis people, where women have more power/privilege than men, or where Black people have more power/privilege than White people.
I don't see a problem if complaint responses take into account the geographical context of the complainant if there are different power structures at work there (though you may be hard-pressed to find such a place).
"Your pull request has been denied / your opinion is invalid because you are white / male / cis / straight"
The CoC's part on "We will not act on complaints regarding" is basically stating that complaints about a statement like that - which is blatantly racist/sexist/etcist - will not be acted upon. Which is wrong.
Just to clarify, I didn't say that I couldn't think of examples of specific people with power/privilege, I said that I couldn't think of examples of public spaces similar to GitHub where current power structures are inverted.
I'm not assuming that it's impossible for women to have power. I am listening to women who say that they feel unsafe when contributing to open source because of the power imbalance that exists (which this CoC seeks to help rectify).
I don't see a problem if complaint responses take into account the geographical context of the complainant if there are different power structures at work there (though you may be hard-pressed to find such a place).