I have close to 200,000 miles of off-road use on my 2000 Dodge Ram 2500 5.9 Gas, Auto transmission, pulling either 3 quads and camping gear, or a 20’ TT... getting in and out of my valley is 35% grades, running the t-case in low range is required. The Truck has over 400,000 miles on it, without any transfer case or transmission problems... actually no problems due to engine braking... I do have engine problems, but that is due to extended high rpm driving pulling my TT up the freeway over passes I should never have been on. And mud drags probably didn’t help either.
25 years as a mechanic and I have never seen premature t-case wear from engine breaking... I have seen rigs catch on fire from relying on the brake pedals, broken calipers, warped drums and rotors, and lots of other damage that the customers would have rather paid to have a t-case r&red. But again T-case failure from engine breaking alone, never... getting hung up on rocks, snow drifts, etc, yes... high engine speeds and wheels stop turning with beefed up axles, lockers, driveshafts, and u- Joints, something is going to have to give.