1. -Fingers on levers for quicker response time
2. -Not having all fingers on lever for better throttle control and better grip on the handle bars
3. -Improved lever control of both clutch and brake through having to use more strength on fewer muscless for the same degree of input, hence less chance of making large and uncontrolled input changes

I think the latter is most important, and not only offroad, but in all conditions... mostly to prevent wheel lockup in cases of emergency braking.... kind of like a human ABS

With only my index and long fingers doing the all the work, I do not only have less muscles working the lever, but I also have less leverage on the lever itself as I can only grab the inner bit of the lever. In other words, I have to really use some strength from only a few tiny muscles to make the input change necessary to lock up the front wheel, hence the locking point comes less abrupt and more controlled. Also, I find that if the wheel does lock up, then I also find it easier to ease up just enough to find the sweet spot with max stopping power and rolling wheels. The reason for the latter is simple; With the locking point coming slowly, then the sweet spot is also never far away.

A great cause of wipeouts is as we all know panicing and grabbing a handful of brake uncontrollably hard, pulling the lever way past the point where the wheel locks up, making it just as difficult to find the sweet spot with max stopping power when releasing the brake. If the first instant shock did not cause the rider to freeze and wipe out, then chances are that the rider releases way way too much brake and runs into whatever...

In fact, if it is extremely slippery (i.e. ice), I sometimes prefer to ride with only one finger on the brake lever. This much said, riding with two fingers on the levers takes some getting used to.

In traffic, with frequent gear changes, I do often prefer to use all fingers on the clutch though...

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