(1/4) I recently re-visited this article by Brad Frost, "The Design System Ecosystem," which includes this reference (Gall's Law): https://bigmedium.com/ideas/design-system-ecosystem.html
(4/4) Usually, what drives this over-engineering is the desire for "process perfection": the impulse to support every eventuality out of the starting blocks. Organizations can undervalue simplicity, going for "big bang" implementations rather than an iterative approach based on a successive series of small successes.