Anyone who has used 1" steerers and headsets extensively will know about their primary mode of failure - bearing indentation or so-called false brineleling. This is where the front and rear balls in the lower headset bearing fret away and indent the races and the headset becomes notchy to the point where riding straight ahead becomes a problem. With a notched headset the bike always feels like it fishtails or also as if the rear wheel is flat and the rear kinda sways as you pedal.
This type of bearing is unique to headsets because a ball bearing is not the ideal bearing for steering a bicycle that primarily rides straight ahead. The bearing never gets an opportunity to rotate and replenish its grease. The small sideways handlebar movements cause the balls to just move slightly, but never rotate completely. This causes them to push the grease out at the ball/race interface and make them run dry - steel on steel.
In addition, the flexible 1" steerer flexes a lot at the bottom bearing where the unsupported fork exits the head tube. It vibrates forwards and backwards from road shock and loading, forcing the bearings to move fore/aft and against the grain, so to speak. In other words, this movement is against the natural circular movement the bearing makes when the steering is turned. The combination of these two fretting forces causes micro-weld and breaks. The ball welds against the race over a few molecules and the very next bump breaks the weld and so on and so on. This causes dimpling of the races. These dimples are not impact dimples, but fretting erosion dimples.
One inch steerers are just too weak in bending to prevent this type of movement, hence the thicker and stronger 1 1/8th inch steerer. Although 1/8th of an inch more doesn't seem like much, it is a lot more, since tube strength (in flexion) is proportional to the square of the diameter (Pi R Squared and all that). This extra thickness makes it stronger and headsets last much much longer.
The Aheadset is not related to the move to 1 1/8th steerers, but also contributes in its own way. This is because the beaings are loosely seated in the cups and can move when the steerer bends, thus protecting the balls inside.
I very much doubt that mountain biking is the primary contributing factor but the increased strength certainly helped mountain biking.
One inch aluminium steerers were the worst of all evils but in 1 1/8th they are fine.