If your going to tow a load of say 10K or more lbs... and you want to use an exhaust brake..... a torque converter lock up is important to keep the fluid pressure in the torque converter high to prevent slipage and overheating... . during the de-acceleration process..... it's like leaving the clutch locked up and down shifting to allow the transmittal of power from the rear wheels to the engine and exhaust brake for retarding HP... ...
Hope this helps.....