This is what a lot of people miss about flipping a tractor over backwards. It's not so much the pull itself tipping the tractor (if it was, the wheelie motion would stop once the rear end of the tractor lowered close enough to the ground that the vector of the pull was now coming from below the center of the wheel.)
The flip comes from when the tractor is in gear and pulling and something happens to stop it from moving forward, such as what you are dragging jams on a stump and locks up, preventing the tractor from moving forward. There are two not so dangerous possible outcomes: the rear wheels will break traction and spin, or the engine will stall. The dangerous possible outcome is that the tractor keeps running and has the power/torque to keep applying torque to the rear wheels, and the wheels have enough traction that they don't slip. If the wheels can't move over the ground or slip on the ground, that motion from the turning engine is going somewhere. The only place for that motion to go is lifting the front of the tractor.
It happens faster than the operator might think, and the shock factor can tend to cause a momentary freeze in their reactions. Hopefully, they recover before really bad things happen. Being prepared for it and keeping that possibility in mind goes a long way toward reacting in time and properly.
Winching the logs in with a 3 pt hitch logging winch carries almost no risk of flipping the tractor over backwards during normal, proper winching operations: the engine is not applying torque to the wheels during this operation. It's when the logs are actually being skidded (towed) behind the tractor that the danger presents itself. (If you are winching at too great a side-angle, it is possible to pull the tractor over sideways, or damage the 3 pt hitch.)