I was always under the impression that you're putting the least amount of stress on the transmission using whatever gear is a 1:1 ratio. This way, the transmission is simply passing the power through, with no torque multiplication.
I logged ~20,000 miles on my 1/2-ton '01 Suburban pulling a 5500-6000 lb trailer in third. Truck now has 190,000 miles on it, with the original transmission. I've broken other powertrain bits over the years, but the tranny still shifts perfectly.
My current TV has no 1:1 ratio, so I just pick the best gear to minimize gear hunting, be it 4th, 5th or 6th.