4X
I would say, GVWR figures from a manufacture, assuming this number is less than the sum of the axles, is understated. Typically occurs in class 4 and under trucks. Typically over class 5, 6 always, GVWR IS the sum of the axle capacities.
Tow ratings. Overstated as you mention. Unless you are willing to look up said ratings, follow them to a T! You and others like Cummins12v are probably overloaded per say. You get max rating if under 80sq ft of frontal area. Cummins trailer is probably in the 100-120 range. My old TT was 90sq ft.manufactures don't give us a lb reduction ratio if over said frontal area.
If you want to go over the minimum 40mph on 5% freeway grade for class 3 and under, or 35mph for class 4 and higher at 100f temps, again, no reduction factor is given.
If you need to pull grades in first gear with out stalling out, greater than 12%, again, no reduction factor is given.
Granted, some rigs may veryl well exceed these minimum performance factors, we don't know the minimums.
At the end of the day, it is IMHO, buyer bewareas to if said truck you buy, truly meets YOUR payload, towing needs for how you will use said truck.
Of course assuming it meets the current laws you need to follow where you are driving at or in.
Hopefully I don't have too many miss speels thumb typing on phone. At my boat getting lights down.
Marty