Really, what it is more than anything, is that high-torque situations will strip out the internals. The coaster brake isn't the culprit, although in some cases, the coaster can exacerbate things. What makes it different offroad is, to some degree, you're gonna be standing on the pedals and mashing to get over obstacles and up short-n-steeps, which is a lot of load.... but the other issue, the one that the folks who manufacture these things usually mention in their tech docs, is that you will kill them quick with low gears, due to increased torque. For all Sturmey-Archers (except the 8speed), Shimanos, and SRAM, the magic number is 2:1. On a 26" bike with a 3 speed, this is going to be something like a 39" low, 52" direct, and 70" overdrive (Sturmey-Archer) to a 38/52/71" (Shimano Nexus 3, most SRAM/F&S 3 speeds), which, in truth, isn't very low. Most folks riding trails will be tempted to go with a smaller ratio, and then they strip out the guts. Even Rohloff demands ratios equal to or greater than 2.4:1; Nuvinci suggests that 1.8:1 is the lowest allowable. The problems are worse in low gear, which is why there's not much concern for the Sturmey 8 speed, since 1st is direct-drive, with the other 7 gears being overdrive.... which means that a very low ratio is plum-necessary, whether you're riding trails or not.
I agree that proper set-up and state of tune are crucial for IGHs in general, but even if you have it tuned perfectly, you're probably gonna turn the guts to guacamole if you go much below the manufacturer's minimum recommended ratio. Surely, someone is gonna chime in with "I rode the Great Divide twelve times, on a 1973 Shimano 3CC, running a 36t front and a 24t rear, and had no problems".... and yeah, i guess anything is possible, but let's be realistic here.
In all honesty, i'm stoked to try the NuVinci N360 with the 1.8:1 ratio (which'd give me a range of 23.5" to 85" on a 26" wheel), but that's an expensive hub and it's got me thrown off that they don't want you to ever even service it yourself.... but, aside from that pipedream, i tend to like singlespeeds with low gearing for offroad riding, and derailer systems for those trail rides that need variable gears. Derailers are simply more robust, and far more easily maintained/serviced trailside. Rohloff hubs, apparently, can hold up to incredible abuse offroad, but they cost like $1400 these days. Gimme an old Bendix, or even the lowly cb-e110.... I can make it work on a $20 hub, no problem.