I'm not sure what you're getting at... Taller gearing (from gears) is almost always beneficial in fuel economy, but taller tires effect that change differently than actual gears because of their effects on things like aerodynamics and rotating mass. These changes occur on both diesel and gasoline powered trucks...
One could speculate that because diesel trucks are generally built with stronger components than gasoline trucks that the towing efficacy might not change much, or at all, from a component durability perspective. That's possible. But the reduction in braking capacity is a real bummer. The extra height increases weight transfer, which is also a real bummer.
Here is an interesting experiment into the effects of lift kits and taller tires on the braking and roll-over performance of a truck (1992 F150). There is decreased braking performance and decreased vehicle stability as the body is lifted and as the tires get larger. I doubt you're going to start rolling your truck all over the place, but you'll likely notice that you need to press around 10% harder on the brake pedal to get the same stopping performance.