I have never been a fan of low spoke count wheels.
I have been building my own wheels for some years.
The problem is if you break a spoke on the road, its ride over unless you have a spare spoke and are able to install it. Also low spoke count wheels use higher spoke tensions which can prematurely wear out the rim by causing cracking around the spoke holes. If the tensions are not higher then the wheel will not be very stiff laterally. Since I weigh only 135 lbs I would not hesitate to use 20 spokes on the front and 24 on the rear of my single but not on a tandem. A good compromise is fewer spokes but enough to still have a robust wheel. Also CX Ray spokes cut off some weight and add some aerodynamics but also add about $2 per spoke in cost. My latest set of tandem wheels uses White Industries hubs, CX Ray spokes and Velocity Fusion rims. The wheels are laced with 32 spokes in 3X pattern. These wheels are lighter and less expensive than Rolf tandem wheels.
I am really impressed with the White industries hubs. I went with the Mi6 on the rear in case I wanted to add a disk brake at some point. IMHO a set of handbuilt wheels using components from established well known manufacturers will always beat botique wheels with components of unknown origin.