I noticed the same thing too. I'm a little bit bummed that I settled for the 3.73 (no 4.10s on the lot), but at the same time I don't have my trailer yet, so I can plan accordingly.
To my knowlege, if you order a truck with 4.10s, all they do is add the 4.10, they don't add any additional cooling or breaks which could help with tow ratings. If the difference is ONLY the rear end, then the difference needs to be torque multiplication, and how GM does their tow ratings (I don't think they are on the SAE standard yet).
For example, if GM does a test up a mountain pass and the truck needs to haul X amount of weight across the pass at 90 degree ambeint and the criteria is that the truck must do this at a constant 60MPH and the tranny temp must be kept below 220 degrees F while going up the grade, then it is quite possible that with 3.73s you only get a 9600 tow rating while the 4.10s give you 12500 or whatever it was.
It's not just the rear gearing that matters, it's also the gearing of the 6-spd tranny and the torque curve of the engine. From the manual, it is obvious that the 4.10 gears are optimized for GM's towing test when combined with the engine torque curve and the 6-spd tranny. With 3.73s, the tranny might be in the wrong gear when on the test, causing the tranny to overheat and fail with a heavier load than 9600lbs.
Anyway, this is how I could see it happening. I'm not privy to GM's testing policies and I've searched numerous times to figure out how they come up with the numbers. If you read the future SAE standards for towing weights, you can easily see that it is extremely important for the tranny ratios, rear ratio, and engine torque curve to be matched for the SAE's hill climb test in order to achieve any respectable rating. If any of the three are out of whack, then you are going to get a penalty.
What stinks, is that if you ordered your truck, 4.10s were something like a $150 option at the time of installation.
Try adding them later to a 4WD truck. OUCH.