I don't know if you're being serious or not but...
I'm not an engineer so this is my layman's understanding of how it works. I think it has to do with both the fibrous structure of the wood (grain) and the cross section.
The grain is made up of long fibrous tubes layered and bonded together by whatever magical properties trees produce. In order for one length of fiber to bend, it must push/pull on the adjacent fibers. The resistance of each fiber to bending is multiplied.
Now, when the board is laying flat, the cross section is shorter so there are fewer fibers to resist bending. When you lay it on edge, the cross section is taller and there are more fibers to resist bending.
Another way to think about it would be to imagine a flat bar of metal; say 1" wide by 1/8" thick. You can easily flex a 3' length of that bar by hand. When you flex it, the outer side of the bend wants to stretch and the inner side wants to compress. If you take two of these bars exactly the same length and hold them together loosely and do the same thing, you'll notice two things; First, it will be harder to bend them. Second, the ends of the bar on the inside of the bend will extend past the ends of the bar on the outside. That means that the two bars, because they aren't bonded together, are sliding past one another as they bend. So even though it is a little harder to bend them, the two bars are not really working together to resist bending. Each is independently resisting and that combined resistance is only doubled (maybe).
Now, if you weld them together along their edges and try to bend them, you have their combined resistance to bending PLUS, because they can no longer slide past one another, you have more stretching and compressing that has to take place in order to achieve the same bend radius. I'm guessing that this amounts to much greater resistance than simply adding the resistance of each by itself.
Edit: one other thing to consider is mechanical leverage. The length of the board matters. If you support an 8' 2 x 4 at each end and sit in the middle, it will deflect maybe 1 inch. If you do the same to a 16' board, it might deflect several inches. If you bond (with glue) several 2 x 4 boards together, the resistance to bending is multiplied in the same way as it would be for the metal bars welded together.