(MONEY Magazine) – Let me add a thought to all the responses I'm sure you've received about the advice, in November's Money Update, to allocate an inheritance to your children not on an equal basis but according to their financial needs. One significant problem with the needs method is that it does not consider the overpowering emotional and psychological effects. Emotionally, the equal- shares method says: ''I love my children equally.'' The unintended message of the needs method is: ''I love one child more than the other.'' And that may drive a wedge between the childen. Wendell Eriksson Minneapolis