Two strands going around the tree is not very much protection if that is the main concern.
I would use a tensionless anchor/hitch,
very simple and will spread the load very well.
Give it as many wraps as you like and ...
Specious reasoning, ...
This is far from the first time I've seen such an assertion.
Care to go through this chain link by link?

...
--dl*
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Reasoning is not quite specious, just based on personal usage.
That said, I do use a layer of protection between the rope and anchor regardless.
I think of the "tensionless" anchor as a hitch where in the wraps the force is diminished
around the hitch to item thus leaving very little remaining at the tie off and
so this means (to me) that the load is lessened overall.
It is a workable suggestion based on using the single rope, if one is not prepared with additional means.
The stated usage was to be hammock suspension and not necessarily life support.
Rather, reasoning has been omitted.
Bob put it succinctly, but w/o effect?
Let's try it:
problem) rope bearing full load it to meet the tree,
so how to lessen its potential harmful effect?
a)
tensionless hitch brings full loaded rope
around tree, lessening not one bit, at this point.
Furthermore, the length of rope w/o definite
arrest (i.e., movement is slowed by friction, but
not definitely arrested by some hard turn --the
ultimately clipped 'biner or knot to SPart)
implies that there can be considerable movement
of the fully loaded strand as friction builds.
Tree cries "OUCH, you're cutting into my bark!!!"
a') load on wrap #1+P is small consolation to the
cut by wrap #1. (Apparently, where
T.H. is most kind
is to itself!

)
b) Other user ties a
bowline around the tree,
which brings 50% force to each side,
about 1/2 of "ouch" force, thus. Moreover,
there will be little movement of the rope,
which is "arrested" at the point around the
tree opposite to the load (unless the eye were
long, in some "wrap N times, pull one" form).
c) Multi-eye knot further reduces load per strand
bearing into tree, with 1/4 load for two eyes,
1/16th for 3 eyes, and so on.
--dl*
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