I believe the weakest point in the driveline is the axles. When you take into account how much more torque goes through them after you multiple the gear and diff ratios they are the part that should fail. Makes sense that the easiest part to change was designed to be the weakest. Of course a good clutch dump will brake the first thing in the line of fire which will be 1st gear. While the hollow secondary gearbox shaft and pinion shaft have bearings between them, and would only be going at different rates during low range operation, I'd rather have a low range in the stock location as long as it's no more then 2:1.
I'd like to see a custom made 1.73 low range with 19 & 25 teeth on both pairs of gears one day. Made properly with the helix angles going the correct way. If you were to do it the cheap way like I did, you would need to have a thrust bearing between the secondary low range shaft and the gearbox casing to stop the shaft wanting to move, which will still put a lot of force on the gearbox case.... would be better to have the helix angles facing the right way. If you do it the cheap way, you need to start with two SF or SG low range sets and follow Red's dodgy low range recipe.
1) Chuck one of the inputs into a lathe and machine of the gear
2) Chuck the secondary shaft into a lathe and machine of the gear that pairs with the input shaft gear.
3) On your second SF/SG low range put your single gear into the lathe and machine out the inside so that it fits snuggly over the secondary shaft that you machined earlier.
4) Machine out the inside of the secondary shaft gear that pairs with the last gear you machined, so that it fits snuggly over the machined input shaft.
5) Glue the two together with Loctite retaining compound - yes thats right strong glue....
6) Get the right size thrust bearing to fit behind the rear of the secondary shaft and the casing to stop the shaft sliding back (Which it will want to do because the helix angles are facing the wrong way)
7) Fit in gearbox and see how long it lasts.
I was towing a fair bit more then you are supposed to in an SG up quite a long steep hill in low range when I broke mine. Failure was the secondary shaft failing and not the glue, surprisingly. I mostly did it as a proof things would fit and want to make the gears properly at one point. If lathing hardened gears you will either need to use the right bits for hardened steels or deharden them and the reharden afterwards - they are very hard right through.