Tranny explosion

Curious why 2nd gear for burnout ?

To protect the roller clutch from being damaged.

The only thing applied in low, besides the forward clutch, is the roller clutch and the low band if it's a LBA valve body. The band helps hold the reverse drum. The roller clutch is not good at surviving being shocked or going violently from being locked to overrun and smashing the springs.

In 2nd, the front band is on, there is no load on the roller clutch, little chance of damaging it and no way of spinning the front drum to burst speed.

You need to keep from damaging the roller clutch in the water and then having it fly to pieces when you hit it on the starting line, which is the usual scenario. Blowing one up in the water takes some special skillz.