It's a property referencing the digits - thus "digital". The results hold for all bases, not just base 10.
111 = 3
11 = 2
1 = 1
= 0
-1 = -1
-11 = -2
-111 = -3
Using that logic, base 1 would only contain 0, hence it should not be able to expresss more values that 0.
Is your example actually a valid base 1?
[1]: https://en.wikipedia.org/wiki/Decimal
Whether the thumb and big toes are fingers is something that depends on definitions, but in the strictest sense they are excluded from fingers and toes, and thus humans generally have 20 digits, eight fingers, and eight toes by this definition.