What is the word splitting task mentioned here?
Of course, that analysis is a little weird, because if our goal is to accumulate a large sequence (O(1) to get head, O(n) full traversal) as fast as possible, you shouldn't use a linked list at all. You should use something like a Finger Tree, whose construction is parallelizable (that is merging two size-n sublists is O(log n), not linked list's O(n) ).