Admittedly I haven't read all the pages, only 4, but the tow rating takes in MANY factors, but one should realize that HP does not pull, torque pulls. The 2.8 Duramax is only rated 181hp, true, but it is rated 369lb ft of torque, at only 2000 rpm. That is why the rating is higher than even the 3.5L V6, which comes in at 7000. As a comparison my old Tundra (first gen) with the 4.7L V8 had only 330lb torque, and that was right at 4000 RPM.
Don't quote me on this part, but that is why it is backed by an 8 spd transmission, to keep it in it's torque band. As someone mentioned fuel prices here in CA are way more favorable for diesel. Diesels are not at "gone" as some might think. To prove that just look at ALL brands and diesel models coming to the US are on the rise, more each year, in fact. We just took a trip with some friends from CA central coast to Carlsbad, NM. 3200+ round trip. Diesel fuel prices on occasion were higher than regular gas, about 60% of the time they were either the same or favored diesel slightly.
In addition the little Duramax, like it's bigger brethrin. comes with factory exhaust brake. If you tow, that alone is worth the $3700 upgrade.
I will not get into a one brand is better, but for towing, when matched with identical loads, the diesel just flat out pulls. That's what they are designed for. I have my '06 Duramax, my brother in law has his 2013 GMC 2500HD with the 6.0 gasser. He tows a 10K, 30ft, 5th wheel, I pull a 12K 35ft 5th wheel. He cannot climb nearly as well as mine, nor can he control the load on down grades as well as mine. He overheats his brakes regularly, and that is using manual mode on his 6 spd transmission to keep the engine load high. He overheats his brakes, and I never have to touch mine on the same grade. Seriously. My EFI tuning, at 30hp over stock for tow tunes, (yes it still passes CA smog) enables my VGT to act as an exhaust brake exactly like the newer Duramaxes do.
If you drive a diesel truck like a gasser you will not be as impressed, but if you drive one like it was designed, you will be like me and never go back to gas. On the above trip with some friends, they were driving their 2015 30ft Nemar Class A motorhome. The were towing nothing, since I did all the side trip driving, they didn't need to drag around an extra 4000lbs (GM 1500's weigh 5,000 by the way, when one wonders why buy the Colorado over a 1500). We had his Nemar weighed loaded. He weigh slightly over 18K. My truck and trailer, loaded weigh about 1000lbs more. His Nemar has the Ford V10, and I can tell you neither me nor him were impressed with it in the hills. He traded in a 2008 Duramax and 30ft 5th wheel to go motorhome. He wanted diesel, but when the diesel models (not the same model that he got) had an MSRP almost 100 grand more, he backed off. A diesel was not offered in his model.
We traveled at speeds from 55-60 up to 70. Now to be totally fair, he was afraid to run his engine up the hills at 4000 rpm (would run it at 3500 though), but I told him that's where the torque was. His deal. I can tell you that in the hills I followed close to a 1/4 mile back, so I didn't have to slow way down to keep from running into him on EVERY hill. To think they put the same engine into a 35-36ft motorhome is pretty sad, IMHO.