Braking is one obvious example of when an axle, and therefore the tyres, might become momentarily overloaded, but cornering is the other scenario... a sweeping bend is another and the higher the speed, the greater the weight transfer, and therefore the greater the load on the outer tyres.
Yes the numbers might be conjecture, but braking a fully laden car mid corner due to external factors could see a third of the cars weight (or more) over acting on the outside front wheel. So using my example, that's around 760kgs, so potentially overloading a 94 rated tyre by 100+kgs.
Generally speaking the tread will probably wear out before the sidewall, but even the most careful driver will encounter potholes, kerbs, bumps on and off driveways, and speed humps, all of which have the potential to weaken the structure of the tyre.