i would imagine it should not matter. granted there is normally more "forward" gears vs reverse gears (hi, med, low) like settings. were you can go faster in forward vs reverse. there is "power" hydro transmission, same amount of gears forward and reverse for (hi,med,low) that may give you exactly same speed forward and reverse.
SPIKER most likely has it though, various gears and more so the teeth on them. i would imagine you would have more forward umph and less tear and wear driving forward vs reverse.
though now that i think about it some... i am trying to figure out what actual reversing stuff i do, that would even come close to what i put on tractor when i drive forward... back dragging, that is not a big one.
i am not attaching anything to tractor FEL and driving backward, nor or 3pt hitch... normally only time reverse see's any sort of action is once i loaded something up on FEL or on 3pt hitch and backing up.
i suppose backing up hill in reverse, i have had to do that a few times.
heck i really can't think of anything were i might jamb something while in reverse and give everything a good shake down. vs what i have done in forward motion.
getting stuck in mud/snow/ice and using FEL and backhoe to push/pull me along. but transmission and gears really not taking a beating in reverse due to tires slipping and sliding.
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going in reverse more fragile? thinking about maybe more than i would have thought?