For sure one can think of a kind failure that renders the gas in one sidemount tank unusable, whereas a manifold closed in a short time will preserve more gas.
Now instead of digressing into feathering and reg swapping under water, I think it's more important to understand the purpose of independent tanks: the goal is preserving the guaranteed minimum needed to exit. The manifold method may preserve a larger amount of gas on average for some failure modes, but it may leak too much gas if the leak is detected too late or valve handling is too slow or wrong.
In sidemount gas planning, you do not rely on feathering or reg swapping. These are nice-to-have and feathering works in many cases, and there's a good chance you identify a first stage defect earlier in sidemount than in backmount preserving even more gas, but all of this must not be safety critical, and the worst-case planning scenario is the complete loss of one tank. You gain more safety margin by more conservative gas management (rule of 3rds may be a bit too aggressive for a solo dive) or using more tanks, but not by relying on feathering in gas planning.
Whereas for a backmount solo diver, noticing the leak, identifying its location and closing the correct valve in time, all located behind his head where he can't see anything and may have trouble reaching it, is critical for survival. His worst-case gas planning scenario is the complete loss of all gas, hence generally not considered sufficient without another backup such as a stage bottle, pony, or gas sharing with the buddy.