I'm one of the advocates of wiping multiple times. Now, do I have some sort of scientific proof that it is beneficial to do so??? No I don't.
However, If I'm wrong and formatting data, cache along with formatting the boot, system, data, and cache partitions multiple times doesn't provide any benefits what so ever...what do you lose? 45-50 seconds maybe......it certainly isn't going to hurt anything
I'm just trying to save myself and others from those "stupid little glitches" we have all run across. Maybe just formatting data is enough...maybe formatting all the partitions even once is not necessary...
I leave the choice to every person who is actually hitting the buttons
Myself: Galaxy Nexus, Droid Razr M, Nexus 7 (2013), multiple Google TVs
Wife and Kids: Galaxy Nexus, Apple iPad 4th Gen, HTC Droid DNA, Nexus 7 (2013) Galaxy Player 4.0,
Retired: Thunderbolt, Droid Pro, Fascinate, Motorola Droid 1, 3 & 4, Transformer TF101, Galaxy Tab (7" WiFi), Archos 70