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 The 'substantially contributes' test is meant to be less stringent than a 'direct and proximate cause' test. Under the less stringent test the preclusion should be easier to establish. Conduct 'substantially contributes' to a material alteration or forged signature if it is a contributing cause of the alteration or signature and a substantial factor in bringing it about. The analysis of 'substantially contributes' in former Section 3-406 by the court in Thompson Maple Products v. Citizens National Bank of Corry, 211 Pa. Super. 42, 234 A.2d 32 (Pa.Super.Ct.1967), states what is intended by the use of the same words in revised ...