A team of engineers is designing a transformer-based model for a complex natural language understanding task. One engineer proposes using a very large number of attention heads (e.g., 32) to maximize the model's ability to capture diverse linguistic patterns. Another engineer argues for a much smaller number (e.g., 4) to ensure computational efficiency and faster training times. Evaluate the arguments of both engineers. In your response, discuss the primary benefits of using a larger number of heads, the potential drawbacks beyond just computational cost, and the risks associated with using too few heads.