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A shell and spherical or ellipsoidal or similar head carries the load imparted by the internal pressure through membrane stress. This stress is directly proportional to the thickness. On the other hand, a flat head resists the pressure through bending. The stress in this case is proportional to thickness squared. So very roughly speaking, the required reinforcement provides the same increase in strength if you double the thickness of a shell or take 150% of the thickness of a flat head. Thus, reinforcement of an opening on a flat head requires half of the reinforcement of an opening on a shell. Before we get off debating the details, keep in mind that the concept of area replacement can be debated ad infenatum.
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