With gas engines you need lower gears to compensate for the higher RPM's needed to get maximum torque and horsepower. The F-450 has greater towing capacity than the F-350 and it is primarily the result of a much lower rear end gearing.
The value of diesel increases with the weight of the 5th wheel. At 12,000 lbs. it have definite advantages. At 8,000 lbs. the gas engine will save you money in the short and long run.
With old tow vehicles with 4-speed transmissions the gearing had little impact on fuel economy. My 1998 Tahoe got 16-17 MPG with its gas engine and 4.10 gears and 13-14 towing. Now with 6-speed transmissions you get 2 overdrive gears which more than offset a lower rear end gearing.
Most trucks and SUV's sold have too high a set of gears for efficient towing. Whenever I have bought one with a gas engine there would be only one or two with the 4.10 gears in the entire state on dealer's lots and I would have to wait for one to be shipped to the local dealer from another lot. The 4.10 gears should be standard with a tow package equipped vehicle.
The auto companies want to report higher EPA highway numbers and have created the fiction that you can use taller gears and improve mileage significantly. If you want better fuel economy you need to lighten the vehicle and its load and reduce air drag.