...although Schraner's 24 spoke touring wheel used spokes from the commercially available DT Swiss range (but, as you allude to, the stronger rim put the weight on par (or "comparing favourably"!) with a 32 spoked wheel). I think, if I remember Schraner's book correctly, he favours a deep section rim to provide the extra strength, rather than an overbuilt box section.
The part about "sharing the load" is essentially what Brandt says (I think) - but the stiffer the rim, the wider the area that's loaded - so for differing rim stiffnesses, you could load, say, four spokes at a particular point in the rotation (but with the spokes further apart). Returning to Brandt (p39) he says "for a common 36 spoke wheel, the load affected zone spans about four spokes. If the spokes are tensioned to 100Kg, the wheel could support a 400kg load". If we trust that calculation, Schraner talks of deep profile rims being able to take higher spoke tensions ("up to 337lbs" (152kg) p32) - even assuming fewer spokes means, say, only two spokes form the load affected zone, that's still a load of slightly more than 300Kg. If the rim is stiff enough that the load affected zone spans more than two spokes, that goes up, of course (I can't say how likely that is).