This is a huge question...I have learned in my Kinesiology classes that we really have no idea what causes post muscle sorness...could it be the stress on the nervous system? Could it be the tiny tears we cause in our muscles when we add resistance to them?? no one really knows. But to answer your question about the nervous system, I would say that the reason we over tax our CNS is due to the strees we put on it in the gym...so if we are going to failure all the time, then our CNS is working extremely hard and causing stress on it. With each lift, our nervous system tells each muscle fiber to contract or elongate. For each reaction, there is a charge from the nervous system telling the body what to do...well, the more we do that in one sitting, the more stress is caused. So, the bottom line is the more we work the more stress we put on our CNS and the more it has to work.