Rims in thegood old days were of thinner section height and required more spokes tocontrol things and prevent spoke breakage. The newer rims have much greatersection height and are much stiffer. They need fewer spokes.
That said, Ihave a pair of 40 hole Velocity Dyad rims on my 700c touring bike to take my260 lbs and 40 lbs of gear. This year I went 3 weeks on my 26” wheeled bikewith 40 spoke wheels and Velocity Aeorheat rims (they seem to be identical toDyad only in 26”). I went without any wheel problems for the first time. I didhave tire problems, but not rim or spoke.
Heavy guysneed to consider more spokes particularly with the dead weight of 30 or 40 lbsof gear on a bike. I use 40 front and rear. The front wheel carries what amountsto a spare 40 hole rim so that if I am in the middle of nowhere and crunch therear wheel, I can use the front rim to rebuilt the rear wheel and buy a new 32or 36 hole front wheel and continue on my way.