The argument I have heard is that it is easier and cheaper to replace pads and discs than to replace a clutch. So engine braking that stresses a clutch is false economy. Not sure I buy the idea that a long downhill in a lower gear is stressing a clutch if it isn’t slipping, and especially not a torque converter auto box (unless it overheats, perhaps).
Agree.
And any car built in the last 20yrs + cut's off the fuel injection (saving only enough, to stop it stalling) in 'over-run.'
Torque converter auto boxes have oil/water intercoolers, and the cooling system on any car is already up to shedding 100s of HP as heat.
One aside though - is torque converter automatics in such use (and likely also, DSG boxes)
The reason you should not tow these for more than a very limited distance, is that the very-essential oil pump that pressurises the actuation and internal fluid circulation for lube and cooling, is
driven from the engine-input side, obviously. So - it only remains working while driven from the output shaft providing
the system is up to pressure already, enought ot pass such drive in the reverse direction. Hence the 'don't tow more than... (very small) distance' warnings.
Then again the UK is flat enough, you'll
likely never have a downhill long enough, to imperil things. Elsewhere, such as the US, that might well not be true.