Maybe different to adjust COG on the trailer?
I prefer forward on because one time years ago I had a hood come unlatched and whip up because it was backed on to the trailer.
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Never thought of that hazard, but would depend on how hood was hinged. To avoid that scenario one tractor I have would always be backed on and the other one would have to be front first.
My dealer is big on backing tractor onto trailer , I find it easier to just drive on back off. I see very few on the road backed on but must say mine does pull a tad better backed on . Anyone back on fans ?