I would Imagine what you read went something like ''a gearbox is designed not with the engine torque in mind, but the amount of torque that can be passed through the contact patch before it breaks away''
Meaning, if you have got a 1000hp engine, and small bicycle wheels, your never going to be able to load the transmission enough for the gears to have to cope with that 1000hp, the tyres will simply spin.
This analogy is far more common in light racecars - treat it with care.
BUT, you cannot ignore the loads that arise from engine braking on a more normal car.
If you change down at 100mph, to say second(If your box allows) then you may see very high tooth loads depending on how large a rotating mass you have the engine side of that gear.
If your car is FWD then its amplified.
You will break away a FWD with little hassle when pulling away since the weight transfers to the rear(hate that term).
This may give you a false sense of security and lead you to think you have a great box.
Try changing down to a very low gear at high speed when all the weight transfer comes onto the front wheels and tell me how you get on then.
Its a complex subject as you probably realise.
A few points I would say watch out for are,
If its a light racer, watch out for engine braking, and remember what down force does for grip, downforce not being present off the line.
Dont put top notch expensive gears into a weak casing. No point spending an age designing super gears, with brilliant heat treat if you case wont allow them to run to the spec the designer called for.
Dont assume you can always rev match when down changing. You may miss a throttle blip one time.
5mm steel dividers can be laser cut, and built into a weak casing keeping the gears and shafting together. This can range to an easy or very complex operation depending on case, and set layout.
Details of such a plate can be seen in link below. I know its more of a bandage fix for a bad design, but, it can be very hard to make an alloy case stiff enough without adding weight.
Theres loads more, but that may help you a small bit.
Sometimes an answer can lead to a hundred more questions.
Brian,