Its the same...Think like this if a washer wash placed between nut and rim, the washer would spin tightening on the threads.Thus Your Force is on the threads. When you tighten down without the washer Your clamping force is divided between the threads and the mating surface, the force must be equal. lets say 150FT TQ more force on threads than mating surface, remember the nut is spinning and the stud is stationary, when the flange of the nut meet the rim force is needed that's produce by the threads, which is greater the force on the threads or mating surface... YOU hope threads BC if the mating surface is greater the threads will allow movement. shearing the stud.