I think almost everyone will agree to go with 4. 10s if you have an auto, expecially if you want to go with bigger tires.
The disagreement comes into play with the manual transmission.
If you tow more than half your time and have a 5 speed, you may want to consider the 4. 10s. It would make the 3-4 split easier.
If you tow more than half your time and have a 6 speed, I wouldn't be so quick to jump on the 4. 10s because the gear splits are pretty good.
If you tow infrequently and have a manual transmission I wouldn't consider the 4. 10s, even if you were considerend a swap to the common 285 or 315 tires.
Look at my truck specs in the sig. For those who aren't familiar, the 255/85 tire is the same height as the 285/75 that alot of people are switching to (but don't really fit well on my puny 6. 5" wheels), they're just narrower. That means I can drive 60mph in 4th gear at about 2100-2200 rpm. Or I can drive 70mph in 5th at 2000 rpm. Since I don't tow that often, I don't want to give up reduced revs at highway speed (see the NVR FNSH post). Intead, if I'm not on the interstate, I can simply drive in 4th gear. If I'm on the interstate, I'll probably tow at a speed that will allow me to use 5th gear. If I were to tow in mountainous terrain (east coast style) and had trouble using 5th, I would pay the $300 to get a new camplate before I would go with the 4. 10. I understand that the 24v people can also upgrade at similar, but maybe slightly higher prices. This may or may not work on west coast style mountains, as I've never driven out there.
Key point - I think that some people forget that just because you have 5 or 6 gears doesn't mean you have to use all of them all the time. If you can't tow in OD, drop to direct. Yes, the split in the 5 speed isn't the greatest, but everybody I talk to how has upgraded power says it makes it a breeze. The 6 speed split seemed great to me as is.
My ultimate combo - my truck with #11 plate and USGear OD. Then I could tow in 4th over, which is just slightly lower than 5th and not worry as much with lugging it. 5th over would be a good highway gear when empty - that would put me at about 1600 rpm @ 70mph, right about torque peak in a 12v.