There are few threads on this, and in summary: no one knows.
There is so much shit floating around about Dana 35 and 27 splines, that any success story sinks in that shit before it has any chance to float. After few years of observing this forum, i will go as far as saying that it has become a religion to shit on that combination.
Axle shaft strength percentages are all over the place, ranging from 10% to 40%, and those numbers come from god knows what tests.
With appearance of Dana 35 suppers, people have mixed and confused 1541s with chromolies back and fourth, and on top of that confusion started assigning % strength that is confusing and not justified by anything to begin with. So as a result, there is a giant bowl of shit and confusion based on the confusion and random numbers that are based on someones opinion.
Then there are claims that with 30 splines somehow you are able to go up and down the mount Everest with no issues, yet with a millimeter less of material in 27 spline everything just falls apart.
God forbid you fart in your Jeep on 27 spline axle shafts after having a burrito, your axles will snap in the middle.
IN MY OPINION, not based on any experience, if 1541 material is superior to carbonwhatever OEM has, 27 spline 1541 = 30 spline carbon... So then look at what can original 30 splines handle that come on our Jeeps, and use that as a guide.