The dual wheel cylinder design is far less efficient in reverse. I remember my dad when he and his shop was really into building 40s had just crossed a river in his soa 383v8 77 fj40, I think he was still refining a good traction bar for the rear to prevent axle rap back then. We climbed up a long Hill in woods about 50 yards-pretty steep, at the top was a even steeper rock face. We were on the verge of going over backwards when the rear driveshaft tube twisted in half. Front discs were pretty much useless at that angle going backwards. The rears did nothing either. It was a very scary and dangerous ride to the river. He used the front discs as a rear parking brake and we came to a stop sideways at the river. He has since lost the 40 bug, and only works on them at his shop when people ask if he does it. I remember in automotive class they told us that drum design has 50% less braking in reverse. I believe it. If your 40 is a driver, and not a nut n bolt restoration, discs is the way to go all around unless you have a 79 or newer with rear drums. They have a modern design that works fine. Im sure others will chime in, but when I put discs on the rear of mine, I can now brake confidently, as in Im still getting used to no drama at all stopping.