I'm not sure it's necessarily related to the (very few) parts which have to carry the combined current of both sockets but, rather, to the fact that two socket-outlets are separately generating heat which contributes to the temperature rise of the whole accessory. In other words, I'm suggesting that, whilst the amount of heat generated by an outlet supplying 13A (or 14A) may be sufficiently low for it to easily pass a temperature rise test, when there is another outlet supplying the same current (and generating the same amount of heat) in close proximity, and thermal contact, then the combined heat generation of the two results in a temperature rise of the whole accessory which would not pass the test.I have asked many times why that is the case (and no one knows). ... The only part in a socket which would be vulnerable to loads of over 13A (or 20A) are the rather thick pins and the rivets which join the pins to the prong assembly - nothing else would be subject to both 13A loads.... so a twin or dual has to be capable of carrying 13A in each outlet, bearing in mind the limitations due to temperature rise will limit the time for which a dual outlet can carry 26A.
Kind Regards, John