I don't think that the force involved in splitting the vertical grain represents a major part of the whole, beside the folding force of the hinge and the leveraged force of lifting the tree. It seems secondary to me, excepted if the stump is a fiber's mess. But I agree with the risk of overcutting if one cuts until the tree falls alone or if the grain is twisted.
The main difference between a low and a hight back cut (for me) is the actual pushing force of the wedge:
- With a level backcut, the almost vertical force of the wedge is somewhat perpendicular to the plan between the back side and the hinge. That's the most favorable way to push, like a perpendicular rope is for pulling. So, the trunk rotates around the hinge with the less input.
- With a hight backcut, the wedge pushes vertically the same way, but the hinge is way bellow. The back side - hinge plan is now at a very significant angle from the previous one and the efficiency of the push is reduced. It's the same effect in pulling a tree from the ground with an angled rope.
The loss of force in rotating the trunk is redirected to stretching vertically the hinge, increasing the risk of busting the fibers and losing the tree.