Who's test results? There is a mathematical reason splitting sparge additions increases efficiency. You could argue that the increase isn't worth the extra effort (and I'd agree with you because it's only 3-4%), but it doesn't mean zero difference. Kai's page has a full analysis and it makes sense if you work out the math of residual sugar in grain absorption.
Coarse grist absolutely takes longer to FULLY convert. When I say fully, I mean, the coarse particles may still be hydrating half way through your sacc rest and while the free flowing wort may be testing negative for starch, it doesn't mean you have full conversion yet. You can easily test this: Calculate the total gravity points of your grain bill and divide it by how many gallons of strike water you used. If you test the gravity of the mash and it's less than that number, you're not there yet.
You also have to think of sparging (either batch or fly) as a little more than just mere rinsing. Rinsing sounds like the sugars are just sticking to the outside of grain particulates. It is, but it's also inside the coarse hydrated granuals, partially uncracked hulls, etc. Aside from flushing and diluting free flowing wort, it's also diffusing into and out of the more sponge like masses. The coarser the grind, the longer conversion will take and the more sparge rate will affect efficiency. This is directly observable in fly sparging (and often recommended as rule of thumb), but it's also why many people will quote efficiency boost when letting batch sparge additions rest for 10 minutes or more). The latter situation would more be a fix for too coarse of a crush, but I'd prefer to work on a better crush.
There's also a lot talk about the temperature of the sparge not mattering because Kai tested cold sparging and found no difference. It's great data, but unfortunately many people draw misinformed conclusions. Kai's crush was such that full conversion was achieved and "normal" sparge technique yields decent efficiency. The conclusion will then be refuted by people who see boosts in efficiency when sparging hot. How can it be that a smart dude tested it and said it doesn't help and yet there is some empirical data? Well, if you were to do a mash efficiency test right before that hot sparge, you'd probably find that conversion was NOT 100% prior to the sparge. The hot sparge cranks hydration and amylase activity to 11 to finish things up quickly.