This picture shows the extra 2 jewels found in the 7s36 vs the 7s26...otherwise they are identical 

I have to make a slight correction to this original picture. The two jewels shown here are the same in both the 7s26 and the 7s36.
This picture shows what is different on the 7s36...

On the 7s36 there is an extra plate which holds two cap jewels in addition to the standard hole jewels.
Wikipedia has this to say...
"Cap jewels are always paired with hole jewels, and always with a conically shaped pivot. For a properly designed hole and cap jewel system, the pivot will always rest as a pin point on a thin film of oil. Thus, a hole and cap jewel offer lower friction and better performance across different positions as compared to simply a cap jewel."
This may explain why some report better performance from their 7s25/36 powered watches
If Seiko had simply wanted to add more jewels to up the count, there are probably a couple of places it would have been simpler to do this; so I think the addition of these two cap jewels was done to improve performance.