A little Birdy (not David) told me my name was being taken in vain here.
The load that a mast can take in bending is very easy to calculate. Look up "beams" in any engineering handbook (such as the excellent Marks), follow their formula to calculate the section modulus of the tubing you're using, and the apply the very simple bending-load equation for cantilever beams.
The direction of the load on a mast in flight is a function of the rotor's flight angle relative to the horizon. On typical small gyros at cruise, this is 10-14 degrees (it equals spindle back-tilt, plus flap-back). During a flare, of course, it's more for just a moment after the pilot yanks the stick and before the frame noses up in response.
Back to the 10-14 degrees. This angle, not coincidentally, is very near the mast rake angle of a Bensen. If the mast is raked 10 degrees back, the gyro flies with its keel level and the rotor cruises at 10 degrees angle of attack, there is ZERO bending load on the mast. The "drag," whatever number it may be, is not imposing a separate bending load on the mast... "drag" is simply the vector component (of the total rotor thrust) that happens to pull straight back. IOW, the 10 degrees takes "drag" into account.
In the two gyro tipovers I've had (both with multi-tube, undrilled masts), the mast was undamaged. Both masts are still flying.
I have read of a couple fatalities in which the mast broke off at the seat back bolt holes. In one case, the stub of the mast ripped the pilot's helmet off and inflicted a fatal injury; in another, the gyro flipped upside down and, with the pilot's head being the highest point, broke the pilot's neck.
Bensen specifically announced the dual-tube mast as an improvement in crash protection -- though of course it's only an improvement with respect to blade strikes on the side of the gyro, not ones in the back (or front!) .
Personally, the dual-tube concept gives me a bit of extra warm-fuzzy in that cracks won't automatically propagate through two separate tubes. They will go all the way through a single-tube mast, of any wall thickness, once they get going. They are, however, a lot less likely to get going in a tube with thicker walls, no holes and no scratches. These latter factors probably have more to do with the mast's "survivability" than wall thickness or the use of one vs. two tubes.