canklecat

My mistake. I should have written double wall rims with deep spoke nipple holes where the base of the nipple isn't flush with the inside bottom of the rim trough.

Soft rubber rim strips and tubes can extrude into the holes, forming dimples that weaken the tube and eventually splitting at the tips of the dimples. It happens less often with single wall rims where the base of the nipple is closer to flush with the rim trough.

Switching to cloth tape solved that problem with all my wheels, single and double wall rims.

See these threads:
Rim side tube puncture: No spoke or removed tape

Tube failure on inner side, no puncture, rim strip good

Weinmann LP18 Geometry Causes Flats?