Unlike for data files, SQL Server does not use multiple files for the transaction log in any way that improves performance. The writes are not striped across files. Instead SQL Server will write to one file, then the next, then the next, wrapping to the first file when all the VLFs are full, just as it would with one file. In other words, it moves sequentially through the files for new transactions.
Steve Jones is the editor of SQLServerCentral.com and visits a wide variety of data related topics in his daily editorial. Steve has spent years working as a DBA and general purpose Windows administrator, primarily working with SQL Server since it was ported from Sybase in 1990. You can follow Steve on Twitter at twitter.com/way0utwest