Our approach to this issue is related to heat generated by the Gearbox / Drivetrain.
For all small high speed gearboxes, we use 80/90 gear oil, or 90w Synthetic. These gearboxes; mowers, tillers, etc. generate a tremendous amount of heat pretty quickly. Most of these gearboxes are speed increasers to the output shaft, which generate enough heat to require the heavier viscosity lubricants that can hold up to high speed outputs.
For the front axle of the KIOTI Tractors, we use the ISO32 Trans / Hydraulic fluid. The front axle drive systems do not generate enough heat to justify a heavy viscosity lubricant, and in most cases stay "cold" during winter use. In addition, the cavities of the bevel gear and axle cases require the lubricant to flow readily in the case. During the winter weather, it is almost impossible to drain 80/90 gear oil from a front axle case completely. We have had instances where it took overnight even in the shop for the 80/90 to drain. KIOTI factory fills the front axles with the ISO32 UTF, we maintain this when we do fluid changes.
So for us:
High Speed - Heat generating Gearboxes -> 80/90 Gear Oil
Low Speed - Low Heat Front Axle Drives -> ISO32 UTF
This approach has worked well for us.