I drew a little picture to try to explain my theory...
The first axle has no spacer, and a stock backspacing rim.
The second axle has a spacer and a stock backspacing rim.
The thrid axle has no spacer, and a rim with less backspacing than stock.
The backspacing of the axle with the spacer, and the last axle, equate to the same result.
(Red is center-line on all rims, and green line is mounting suface on last rim)
The reason I believe the axle with the spacer is harder on the bearing is because, if you look closely you can see the distance between the mounting surface of the rim and the axle flange. I believe having this distance puts more strain on the bearing because it's creating leverage on it.
If you look at the axle that has less backspacing, you'll notice that the mounting surface on the rim mates up the axle flange just like a stock rim would.
Since the mounting surace is right up against the flange, this means that
the center-section of the rim is also there to support the weight of the rim and tire. Whereas with a spacer, the center-section of the rim is pushed out and all the load is placed on the small aluminum/alloy spacer.
I've tried to highlight here what I'm trying to explain, I'm not sure if you'll know what I mean.
And if you still don't believe me...
Have a look at where the orange line hits the axle shaft and where the wheel bearing would be... The stock rim, and rim with different backspacing both hit the same spot, but the spacer hits below that spot. You're telling me that's the same thing?