Hi, Paulie,
I also have been wondering, studying about strength of WHEELS, spoke seems always break off at the end where it has 90' turn hook.
If the rim is pretty strong, an impact/load will be distrubuted to a few or more spokes, but it it is soft, one spoke/spot has to take a full load, and then it can more likely break. In this perspective, 32 vs. 36 spoke wheel, each spoke on 32 hole rim wheel has to take over 10% or more load.
Then, we have to think about gauge of spokes 14, 15, and 16 and etc,. straight 14 seems strong but become heavy (when you put together 72 pcs), but remember, according to my experience, spoke never break at middle. So use butted spokes like 15-16 or 14-16, or even 14-17 gauge.
One more thought, if you make a wheel with very high tension spokes, it is strong but can not GIVE, like a temperd hard steel, strong but it can easily break. Yet, it it is loose and soft, you have to true all the time and rim can go "FLAT" easily.
Well, I am still disassembling old wheels, and wheels are cycling in my brain what and how to do get the ideal lightest and strongest wheel for vintage bikes.
Warmest regards,
KEN TODA, pretty cool day for N. Carilina summer, rode a quite few miles today.