I've wondered the same thing. In addition to what others have said, especially about it not being a linear change in rating vs GVW, I'm guessing that GM figured that people will still fill an SUV with people and not factor that into the towing capacity when they do, so they leave a little more margin built in. From an engineering perspective, the differences in rear suspension strength makes sense to me also.I checked and I have the same 9.76" axle and drive train as the GMC 1500 Max Tow rated at 11,000. My brother has the GMC Sierra 1500 Max Tow and it uses exactly the same brakes as my Yukon. The tongue weight on my trailer is probably close to 700lbs and it doesn't drop the hitch down more than 1/2" and the air ride system brings it level.