A random thought popped into my head (when I was sharing a chocolate bar of course!). I was wondering if there is a generic algorithm to solve this problem.
The problem
It seems to me that you're looking for numbers that are evenly dividable by all numbers between 1 and n inclusive. That's called the least common multiple of 1, ..., n. A square containing the least common multiple of 1, ..., n squares would by definition be evenly dividable into pieces of size 1, ..., n. You're looking for a maximum of n splits, which adds additional complexity to the problem which may or may not be possible.
Your example for n = 4 is the LCM(4,3,2,1) which is 12. LCM(5,4,3,2,1) is 60. LCM(6,5,4,3,2,1) is also 60.
They can always be laid out as 1xLCM(n,...,1) rectangles, and always be dividable into 1,...,n even piles in n-1 or fewer divisions.
For example, when n = 4, LCM(4,3,2,1) = 12. The rectangle is
############
And can be divided as follows:
1: ############ // 0 cuts
2: ###### ###### // 1 cut
3: #### #### #### // 2 cuts
4: ### ### ### ### // 3 cuts (3 being n-1)