um does this refer to the toyota tandem brakes system ie if one fails you will still maintain some braking through the system that still works this is my understanding anyway.
Bet you've never seen twin master cyl's used with a brake booster.
on a race engine there is not sufficient vacuum to operate a booster.
Using two separate cyl's it is easier to bias, also if you loose one braking circuit you still maintain full pedal feel unlike integral master cylinders.
To operate twin cyl's you would have to customize pedal boxes and remove your booster.
Racing use only.....
Also with running two individual master cylinders and no booster, the internal bore of the master cylinder is smaller than compared to a boosted system so that there is a higher hydraulic gain.
Put really simply, smaller master cylinder bore and larger slave cylinder bore equals more gain. However adequate fluid displacement needs to be taken into account too.
Twin reservoir dual circuit master cylinders are designed if one circuit (front or rear) fails then you still have braking on the remaining circuit.