I have no idea. I just know its an industry truth.....I dont know the parameters as far as "if it stretches 3mm from original length it needs replaced" I just know the effectiveness of the belt is comprimised by the stretching of the belts in moderate-severe accidents...
Physics? The properties of the material the belt is made of? etc..etc
Ive seen stretching on belts when people crashed me (I have never been in an accident when I was driving BTW). My buddy drove me into a tree head on at 40mph, you could just LOOK at the pattern of the weave on the belt and KNOW it was fooked up. All distorted and sheet. Same on a telephone pole head on at 25mph, stretching at the pressure points (shoulder/hips)... replaced them in BOTH cars.
Minor accidents your are correct, they more likely than not dont need replaced. That issue is not up for debate as I agree.