These deceptive motions typically function so well because something about the chord of resolution is a part of the expected chord.
Your question could allow for two chord progressions: in the sample key of C, either G–Amaj7 or G–A♭maj7. We can address both of them.
When we have a G chord in C, we often expect it to move to C. Put another way, we expect it to move to a collection of {C, E, G}. When it moves to Amaj7, we move to a chord with a prominent E in it, thereby realizing some of our expectations while not realizing others. But because at least one pitch here is what we expected, we get a sense that this chord is kind of right, but also very very "wrong."
This explanation is even more clear when moving to A♭maj7. We expect the G chord to move to {C, E, G}, or perhaps even (in minor) {C, E♭, G}. The A♭maj7 chord actually has all three of these pitches—C, E♭, and G—with an added A♭. But because it has all three of our expected pitches, this one is really convincing as a chord of resolution...there's just that one pitch, A♭, that prevents it from sounding complete.
The VI
seems to be more fussy: only VI
chords containing the major seventh seem to work especially well.
I admit I don't have an answer for this one, and perhaps because my experience doesn't align with yours; I've found that these VI triads are perfectly good deceptive goal points, and that the seventh isn't necessary. But clearly our results may vary!
∆7
mean?