Have you ever witnessed it happen? On level ground, with a slow and steady pull, and a drawbar mounted below the axle?
I wasn't there to see it happen, but I WAS there to help extricate the trapped victim....
Years ago, IIRC around 1982, while on the Fire Dept, I made a run where a man was killed on a JD4020 that flipped backwards. He was trying to pull a stuck combine out of the mud. All the "rigging" was still in place. He had a piece of cable between the fixed drawbar and the steering axle of the combine. It was roughly 25' long. There was one witness. He was in the cab of the combine. He told us the tractor started pulling, then the combine quit moving after a couple feet, then he looked out the rear window just in time to see the hood of the tractor come up and over. It was a 4020 PowerShift, narrow front, no front weights, but quite a few rear wheel weights..... There was nothing to indicate the operator was jerking on the combine, which was verified by the man in the combine. The tractor was found in 2nd gear, but due to the nature of the rollover, could have possibly been in another gear at the time of the accident, shifter being moved as tractor hit the ground, OR while rescue techs worked to free the man. It was the first rescue run I made where there was a fatality, so it sticks in my mind to this day.
The state medical examiner and the Fire Marshal released their statements a few days after the fact. They had a couple engineers specializing in accident reconstruction to look over the findings. Their comments were included. They said so long as the hitch point on the tractor was above the traction point (tires to ground) there was a possibility of rear rollover. Seeing a dead man pinned under the fender of a tractor every time you close your eyes for a few days cements that finding, let me tell ya.
It CAN HAPPEN (and DOES happen, however rare....) in spite of all the theories stating how impossible this is.
While in my freshman year of college, I was on a debating team. I read (with great interest) a transcript of a debate where a woman argued that the earth was flat. It was VERY convincing. (VERY....) She made her points so convincingly, her opponent finally had no response. So even armed with the unquestionable knowledge that the earth ISN'T flat, a good theory and a better debater can make a case against "facts". I see a LOT of that here in this thread, albeit not quite as convincing...... with the knowledge that back-flipping a tractor (while pulling from a low point) IS possible and has happened. Granted....ALL the stars must align properly, and slow operator response is probably a major contributing factor.....Still, no theories to the contrary will be good enough to win this debate.