Meh, No point in using logic, engineering or whatever.
Spline count is related to shaft diameter and more splines suggests larger diameter, which equates to more strength.
BS mode engaged
We can also think about the torque multiplication (TM) at various spots. The clutch plate is often 10 spline and there's zero TM at the clutch. In 1st, 4x low range, TM is ~13:1 w/ a 205 and 465. Torque breaks things. That's why on tons is a common phrase on pirate.
BS mode sort of off
https://www.google.com/search?q=spli...utf-8&oe=utf-8