I'm of the opinion that the reason you rarely (if ever) see a tractor flip straight over backwards at a tractor pull, it's because the tires are almost almost always spinning, and they usually add enough weight forward of the rear axle to keep the front end about 3 ft off the ground (for best weight transfer).
Now, I also have the opinion that if you have something hooked to the rear of the tractor and it offers enough resistance, be it attached above the axle or below the axle, and with enough torque from the engine, and if one or both of the rear tires suddenly finds traction and stops spinning, that it can and WILL almost certainly flip over backwards. That may be an uncommon sequence of events, but that's why they call them accidents.
I think there are enough deceased tractor operators that would almost certainly bear witness to that, if they could only speak now. That's all I'll say about it.
It doesn't NEED "opinion" - it is simple physics.
In order for the tractor to flip over backwards the point where the draw bar is attached to the chain would have to move FORWARDS.
Under the conditions specified by the O/P that doesn't happen, or at least he didn't ask whether it would flip if/when the chain breaks (-:
I think the attachment point can't get ahead of the rear axle center line - please explain if I am wrong (-:
That attachment point goes lower and lower to the ground as the tractor STARTS to rotate, it approaches the horizontal plane that the tires are on, but an equilibrium is reached before that.
BTW, I was trained to ALWAYS park tractors "nose in" to the wall of the barn.
a) It keeps driving sleet out of the engine compartment.
b) You ALWAYS have to back them out the next morning, which makes for less of a rude awakening if the tires are frozen to the ground.