It's down to angular movement and corresponding torque.
To line the next hole up to fit the split pin requires less movement with a 2-hole CV than with a 1-hole version.  Draw it on a piece of paper.  The increase in torque to move to the next hole from an already over-tightened 180 lb/ft is ridiculous and unneccessary.  You shouldn't need to pull on a scaffold tube to tighten a precision ground component !

If 150 lb/ft is adeqate for a Cooper S, it's certainly adequate for a 998 City-E and I've never tightened higher.

Possibly coincidentally, my wheel bearings (and the ones I've fitted for others) seem to last a lot longer...

I finally found in the Haynes manual the two torque specs. Multi holes 150 ft lbs and single 195 ft lbs. Inquiring minds want to know why does Alex say the lower for both?

150 lbft regardless of the number of holes in the end.

The HBoL is lying when is suggests the single hole CV needs doing up tighter.

Willie, thank you . Just added to my Fav List. Jim

https://www.classicminidiy.com/technical/torque

What is the torque spec a two hole CV joint? A 4 hole? Thanks Jim