I am planning an eventual 4.30 regear for my 470 towing our 3,000-lb trailer. With the family, gear, food, etc loaded up there is probably 4,000-lb of total weight in and behind the GX. The regear is also an opportunity to add lockers.
From the few hundred miles of towing I've done so far the GX can actually tow in 5th gear on flat land without a problem, but any kind of a hill requires 4th gear and even 3rd gear on the steeper grades. I can maintain speed and accelerate on hills no problem, but the 4.7 needs to be turning around 2,700 RPM or higher in order to do that. If i come onto a hill in 4th gear at 60 mph (~2400 rpm) and want to maintain, a 3rd gear downshift is needed (which burns up a lot of extra fuel). Or, for hills on 4-lane highways, I've been just accelerating to around 70 mph before the hill and maintaining that speed at 2,700 rpm up the hill in 4th. A 4.30 regear with my 32" tires would be right at 60 mph at 2,700 rpm in 4th gear - perfect for most normal hills around here. Overall the GX tows just fine with 3.73s, but it would make for a more pleasant towing experience to stay in 4th/5th gear 99.7% of the time and be less actively involved in gear/speed prep for hills - and I really want to add front/rear e-lockers anyway. 3rd gear also generates a ton of transmission heat, although my upgraded trans cooler has been able to handle it so far.
The GX460 has a few things against it relative to the 470 including around 500 lb more static curb weight and peak torque for the 1UR being 100 rpm higher (3,500 rpm) than the 2UZ (3,400 rpm). The 460 has 6 ft/lbs more peak torque than a 470. Although I have not towed with or driven a 460, on paper it seems the gearing/powerband/weight would put you in 3rd gear pretty often and reduce fuel economy. If you have budget for a regear and do intend to tow full time I would probably add it to mod list.