This snap is from IBC Illustrated Handbook ;
(As with diaphragms, the allowable shear capacities for wood structural panel shear walls
may be increased 40 percent for wind design only. As explained within the section on
diaphragms, wind loads are essentially monotonic and bounded, a safety factor of 2.0 is
deemed sufficient for wind loading. Because code tables use a factor of safety equal to 2.8,
this results in a 40 percent increase in the tabulated values for wind load design. It is simply
a coincidence that this 1.4 increase factor is numerically the same as the factor used to
convert strength level seismic loads to ASD level in the alternative ASD load combinations
in Section 1605.3.2 ..)