The ratings are based on meeting certain performance criteria at the GCWR.
The rating is given not because a tow vehicle cannot tow more than the J2807 rating. It just means that is the GCWR their product can tow and meet the J2807. It is not very complicated to see this J2807 is a "reference" from which buyers can compare.
If a truck can't meet the 0-60 time in 12 seconds, and does it in 11.5 because it's carrying 200 extra pounds, so what? It can still tow it.
Before manufacturers agreed to use the J2807, GM, Ford and Dodge used to change their ratings yearly to "up" the competition. Same trucks from one year to the next, suddenly, magically, got higher ratings.
To get certified for the GCWR rating, the tow vehicle must do the following.
1- Launch on Grade test
To pass, while on an incredibly steep 12 percent grade, a truck must be able to launch and travel 16 feet (5 meters) uphill, five times in a row, in 5 minutes or less. Then, the truck and trailer has to be able to complete the same test while launching up a 12 percent grade in Reverse
2- Flat out Acceleration
One is a test that measures the 0-to-30-mph time, with single-rear-wheel trucks needing to reach that speed in 12.0 seconds, while dual-rear-wheel models get 14.0 seconds.
There is also a 0-to-60-mph acceleration test that allows SRW trucks 30.0 seconds to reach that highway speed while DRW models get 35.0 seconds
To measure passing capability, the 40-to-60-mph time of single-rear-wheel trucks must be 18.0 seconds or less, and dual-rear-wheel trucks are allowed up to 21.0 seconds.
3- Highway Gradeability
With the outside temperature at 100 degrees min and the AC set to max. tests take place on a well-known stretch of Arizona highway, the 11.4-mile-long Davis Dam Grade.
To pass this test, a truck-and-trailer combination must be able to drive at 40 mph (35 mph for dualies) and never drop below that speed until the end of the test segment at the peak of Union Pass.