In SOHC, one cam shaft lifts the intake valves and exhaust valves, while DOHC , one cam shalf is for intakes, another is for exchausts.
The main advantage in performance of DOHC is because of the weight distribution of cam shaft valves lifting burden into two cam shalfs..
Imagine u r holding a broom stick with 4 KG of weighter on it using 1 hand, while another case u r holding 1 broom stick on each hand with 2KG each, which one is lighter?
Another factor is because, in twin cam shaft, there is more space on cam shaft to put in more valves and cam lobes, so also contribute to more air intake and breathing = more power. If implement 16 valve into SOHC , the the cam shaft will be crowded of cam lobes already, that is why seldom u see car with SOHC 16 valve.