Good article (one of many excellent ones at the Tire Rack site) but my reading of it does not find anywhere that it says the dual pressure difference is intended to provide additional carrying capacity in a failure situation. In fact I see no explanation at all of why the load rating is different for single vs dual. We may have to settle for our conjectures and leave it at that. The important thing is that there is a difference - all sources agree on that.
If I weighed the rear axle pair as a unit, I would probably set all the rear pressures the same, tag and dual. But if I were able to get separate weights for the tag axle and the drive axle, I would set the pressures of each per the inflation table and use the dual rating for the drive axle and single rating for the tag. On the only tag rig I owned (a 96 Southwind), the tag carried only about 4000-5000 lbs, considerable less than the dual drive axle. The tag GAWR was only 5k, while the drive axle GAWR was 11k, as I recall. I inflated them all the same, as you suggest and had no problems in two years of use. Perhaps this is a non-issue, something for Rvers to debate around the campfire but signifying little in the great scheme of things. ???