"but too much tension in my opinion is bad also, you have a range to work with." writes ultraman6970.

Had my LBS guy look over one of my first builds for tension.... it was tight.. very. Seem to remember the figure 270 being referenced.. which is 25 Park in 14g spokes. He advised I was about a 1/4 turn too tight.. noting he built a rim for a BMX or XC guy that broke spokes right from the start... in that tension range Who knows.. the kid riding coulda been the reason... someone with many times the power I get into a wheel. Or tough country... dunno. Or.. other build components and assembly.

But from my albeit green view lacking experience.... I can see too much tension vs what the rim is made for. I think of it this way: like firemen catching a jumper with their tarp (whatever those are called)... the GIVE when the person hits absorbs the shock.. good outcome. Imagine a tight surface to land on... the spoked wheel I think of that way. Firm and within stress limits.. not so close to the rim's max tension.. gives some with the shocks. Too tight.. the rim is near it's tension potential.. then the shock hits. Has to be harder on the whole unit...

One caveat... per my idea. I have not built any of the new deep V rims.. dunno what the tension ratings are.. possibly their made for 135+ KgF range. But seems to me.. tight enough to keep them from rattling loose.. not so tight as to over stress the metal of the spoke hole.