I just read skimmed though most of this very interesting thread, and I have a couple of thoughts. Pardon me if I am duplicating what has been said. I understand the points about track bunching slack between the sprocket and rear rollers when backing up under load, whether back dragging or backing up hill. It seems to me that the fundamental difference between running forward and reverse is that when loading in reverse, the recoil mechanism is between the sprocket and the track/ground engagement, so the loading is able to pull and bunch slack by compressing the recoil. Whereas, when loading forward, the recoil mechanism is not involved in the loading.
There was some discussion about the high track pulling the track around two idlers. In connection with that, I note that on a high track, each link joint folds, unfolds, and folds again, all under load, with each revolution of track when the tractor pushes. Whereas with an oval track pushing, each link just folds once under load with each track revolution.
I don’t see anything wrong with back dragging to make the work look nice if you are in the final phase of finish grading, and want the work to look nice. However, I do know that novices are often quickly attracted to the seemingly easy payoff of back dragging, and can get in the habit of doing it every time they back up. But for finish grading, whether with a dozer or track loader, back dragging seems as important as toweling when finishing cement. Not only does back dragging smooth the surface and even out compaction, but it also pulverizes chunks.
But I am inclined to not use float for back dragging. I put the blade or bucket on the ground in the hold position, and make small adjustments up and pressure-down while backing up to actually grade to the extent possible with micro cuts and fills. With the final passes, I just let it back drag in hold with no adjustment.
With a track loader, I finish grade with the bucket flat and about 2/3 full of dirt. The weight seems to balance the tractor and stabilize it for micro cuts and fills going both backwards and forwards. The dirt in the bucket also prevents it from gouging going forward, and allows the bucket to cut, transport, and spill like a dozer blade does. In other words, the dirt being graded is out ahead of the pile in the bucket. The pile stays in the bucket as the grading proceeds.