2 things not brought up in this thread are emergency maneuvers nor downhill acceleration/braking. Emergency maneuvers are what limits my JK's towing weight, and downhill acceleration is what limits my van's tow weight.
Myself and everyone I know that tows believe you're an unsafe idiot if you tow more than your vehicle can tow climbing an interstate highway mountain pass maintaining 60 mph only using whatever top gear you have out of overdrive. It's a true test that your tow weight matches your drivetrain power which equates to the capability of the rest of your vehicle to handle that load if all other variables are safely correct, i.e. CG, tongue weight, brakes, cooling, temps, etc.
Don't exceed your vehicles GVWR and GCWR and the above statement will usually ring true.
One of my tow vehicles is my 2013 2 dr JK towing an 1,100 lb (loaded) offroad tent trailer with brakes. Under GVWR and GCWR. It matches/meets the above and tows comfortably, but no way in hell would I tow anything heavier than that with my Jeep. The difference in driving dynamics not towing vs towing is just too different safely wise.
My other tow vehicle is a 2018 Ford Transit Class B motorhome with the 3.5l ecoboost. Now this thing weighs 8,800 lbs towing a 5x8 1,200 lb box trailer. That's 10,000 lbs!, under GVWR and GCWR, hauls ass, only drops to low overdrive, will accelerate up a mountain pass at only 2,500 rpm, and feels like it can tow 10,000 more, but no way will I tow more than it's rated for as that "it feels like it can tow 10,000 more" statement would probably drop to "it feels unsafe" above max weights. I can't tow my Jeep with this until I install a TOAD braking system as this package runs away with just the trailer as it is on downhills.