Don't forget that an external box places an horizontal beam to the back of the tank, kinda like a eurobrace at the midpoint of the tank, providing a good amount of rigidity and usually offsetting any stresses put on the tank simply due to the added rigidity whether it's full of water or not. In most cases, internal overflows are made from thinner material than the tank structure with less gluing material at the top (teeth or not), so the internal overflow often requires water to be in it just to keep it from being stressed too much, esp larger ones.
While I'd agree that an internal will usually flow more than an external (3 planes working vs 1), to say one is inherently "safer" isn't exactly true, in acrylic anyway. I demonstrate the strength of tanks by picking up the entire tank from the external box, eurobrace, whatever, or standing on same. I have absolutely no fear of them failing, I wouldn't build them if I did.
James