Warning: Ratchet-***** rant follows
This isn't true. There's a high correlation between backdrag and high tooth count. If you actually look into it you'll find it can be overcome with good design of the mechanism. It's why you see so many iterations from the mainstream pawl design like Bahco/Snap On's Dual 80 and the staggered dual-pawl design of the 120XP that are trying to increase the effective engagement of teeth via pawl design vs. strictly running more teeth. Then there's Facom's design (I call it a 'wheel-pawl', but that's literally just me). Here's what I've seen over the years:
Standard (via Tekton)
Dual 80 (from the SnapOn site)
Staggered Pawl 120XP (from ToolGuyD)
Facom (I believe this is a screenshot from the CatusMaximus vlog)
I'm not even sure what this one is called, but it's generally found in low-tooth-count ratchets, often cheap ones.
There are probably others and/or variations on a theme. But at the end of the day, tooth count is one of the key things that drives backdrag. All that engagement has to "let go" when it's not working and has to feel right/be smooth.
To me it seems like things cap out around 90 physical teeth. Beyond that I'm guessing you're losing strength in ways that are probably difficult and/or expensive to solve. In general, tooth and pawl design - size, finishing, etc. and even factory lubrication have a lot to do with how well the ratchet perform in general, and particularly backdrag. Size matters too - some of the worst backdrag I've seen has been on 1/4" ratchets, especially ones with a high tooth count. I'm not so sure that mass of the head itself doesn't contribute to backdrag reduction. As you increase the number of teeth, dialing backdrag out of the experience gets harder. Some manufacturers are more concerned about winning the marketing war than having a great tool. Some do the work. Price isn't the best indicator, but in general pro-targeted tools unsurprisingly tend to be the best.
Personally, I don't like the 120XP mechanism at all - it feels..."thin" to me and sometimes has crazy backdrag and sometimes not depending on what ratchet you pick up. I'm guessing that has something to do with factory lubrication and possibly the interaction of th two stacked pawls, but whatever - not a fan and any that I've ever held/tried. I haven't had a situation where I needed more than the 4° - 5° or so provided by the various ratchets I have, which are all somewhere between 72 and 90 teeth. I've tried out a couple 100-tooth ratchets and found them riddled with back-drag and they were returned. If there's a 'good' one out there at 100 teeth, I haven't held it. For me, Snap On's (via Bahco apparently) Dual-80 does have the best feel, but my Icon 90-tooth ratchets that have a very standard design are pretty close behind. My Matco Eighty8 and SK LP90 are a step or so away fighting for third (originally I didn't like the LP90 very much at all, but it has seemed to 'break-in' and is pretty nice. Sample variation plays here too - I think it's at least partially a lubrication thing, but there's even some between my SnapOn ratchets.
But I'm pretty sure tooth-count is the
primary factor in back-drag. It's just that most of the ways to address it are in most modern designs.