It is commonly accepted rule of thumb that if designed properly, MOST bolts only need three full threads to acheive full strength. However, a DIN does not have the proper thread pitch and subsequent thread depth to qualify as "properly designed" The finer the pitch, the shallower the thread, and there is a trade off here.
That being said, the only tightening done on most DINs is by the flange that is part of the threaded plug. We are not torquing these puppies down to what the threads would actually hold. Also when pressure is applied it creates a WHOLE LOT more friction on the threads, rendering removal of either the 5 or 7 threaded DIN impossible. The number of threads are not the limiting factor for the pressure either. The threads of a "sport DIN" will indeed hole 300 bar with ease... however, the valves were designed to limit the use of some regulators to tanks that do not exceed 200 bar.
The use of the different number of threads on the regular DIN and the "sport" DIN is merely to keep people from putting a reg that is only rated for 200 bar on a 300 bar valve. In spite of what some agencies may teach, it is my humble opinion, that they are making mountains out of molehills. A tank that is rated for less than 200 bar will be best served by a valve that is 200 bar. The increased versatility that is given the tank is another plus. This is yet another way to remind the tank fillers that this is NOT a high pressure tank. Unfortunately, overfilling steel tanks is "OK" with some agencies. I do not understand why they take the chance on the one and not the other!
As with any sport, there are a lot of opinions about what is best and what is "garbage". All of these opinions can be supported with varying amounts of success. However, just as I would not choose to dive beyond my limits, I also do not want to dive my gear beyond it's limits. The limits have been set by the DOT and the manufacturers, and we exceed them at our own risk. 200 bar valves are just as safe when operated within their limits (and the limits of the tank they are affixed to) as a 300 bar valve is when operated within it's limits. One should never dive beyond their training, their limits, nor their equipment's limits.