I can tell you from my own experience that you can trip a 60 amp breaker with short on a #14 wire.

I guess the issue would be an overload to ground that puts the maximum on the wire without tripping the breaker. You could get there if you disconnect the first heaters and re-connect them on the #14 wire and tie them to ground, but you'll need to add a bunch of heaters to make up for the lower voltage across the heater.

The likelihood of this accidentally happening is pretty remote.

Isn't this similar to the rule that allows us to run from a splitter to a fused disconnect?