So when did the gear manufacturers stop heat treating the gears!? I can tell you that this is total BS "
The concern is that early on they heat up from the friction as the gears mesh and surfaces harden. If the oil overheats the process is corrupted and can compromise the strength of the parts." If this was true then the gears would become annealed no mater the time. You can anneal steel anytime after it is heat treated. So unless the gear lube is reaching 1400* min (1550-1650) you will never hurt the gears!
Not sure why they are requiring speeds under 50 when towing but it has nothing to do with harming the heat treatment of the gears! My 04 has 210K now and it still has the same rear end as when it left the factory. And no I didn't follow the "no towing before 500 mile rule or under 50 mph" either.
Here is some reading on the Heat treatment of gears if anyone whats to read it.