I wonder if there is like some critical thickness for the wood fibers where if you go too thin then you hinder its ability to compress?
I think that the often repeated adage that the top 10% of thickness does half of the work, is only part of the story. Proportionately less work is done as the depth approaches the neutral plane, but the other half of the work is still done below the top 10. If you have a thin but stiff layer taking strain, over a weaker underlayment, once the top half chrysals, things go down hill fast.