I'd say any clutch would give up in gear far quicker than the box.
If you think about it, say you're running 17's and a lightly modded R 1 bar boost etc...
you're in gear WOT coming on peak boost, surely this is where the 'strain' would take place?. If so, do you seriously think the gearbox is just gonna self destruct because you're running 17's?, I'd say the clutch is more likely gonna slip waaaaay before you're in gear and manage to blow a box apart.
What physically are we talking about braking?, I presume stripping of the teeth?, if so I still reckon you've got more chance of a clutch letting go first.
In my opinion you gotta have serious power to strip gears.
I wouldn't be suprised if it started with someone with a tired box (few graunchy racing down changes in it's life) which had worn down teeth, then they stuck 17's on it and finished it off. Thats my guess.