Multimodal Large Language Models (MLLMs) demonstrate strong performance on standard visual question answering benchmarks, yet their scalability under controlled structural complexity remains poorly understood. We introduce TriViewBench, a controlled three-view visual reasoning benchmark constructed from synthetic 3D scenes with explicitly parameterized object count and occlusion. The benchmark contains 1,923 scenes and over 14K Question-Answer (QA) pairs organized into four complexity levels and three reasoning categories: Local Decision, Object Counting, and Global Recovery. We evaluate 18 open- and closed-source MLLMs under a unified prompting protocol. All 18 models exhibit an identical capability hierarchy without exception (Local Decision > Object Counting > Global Recovery), and performance degrades monotonically with complexity: Local Decision tasks decline modestly (12.11% relative drop), while Object Counting degrades substantially (59.14%) and Global Recovery collapses severely (80.02%). Error analysis on Object Counting reveals two mechanistically independent failure modes: single-view tasks are dominated by undercounting due to occlusion blindness, whereas the multi-view task reverses to overcounting due to cross-view identity confusion. Chain-of-Thought (CoT) prompting yields near-zero overall benefit ($Δ= -0.16\%$) and its effect on Global Recovery is strongly capability-gated, suggesting that the bottleneck lies in cross-view spatial representation rather than reasoning strategy. These findings reveal fundamental scalability limitations in current MLLMs and position TriViewBench as a controlled diagnostic framework for analyzing structural reasoning failures.

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