The transmission brake on most LR vehicles works on all 4 wheels , as they are all interconnected . Like any brake it should be used progressively , as conditions demand.
As to all this talk of damage to gear train , how many have first hand experience of such . i have used it in emergency and as a supplementary brake in the past , the emergency application resulted in a destroyed gearbox mounting , and the supplementary was to assist with badly fading brakes when descending in the alps , so long ago that they weren't as high then

. I was not that cognisant of series brake fade back then . Like any brake if applied fast and hard it could possibly cause directional change , although it didnt when i used it . I have seen vehicles jump out of brake rollers due to transmission brake, even when chocked. Diffs and gearbox/halfshafts are not that fragile that they fail just cause you applied the handbrake when needed, not that they could never be damaged , but would you rather fit a diff/ etc than rebuild the front of your landy, or suffer injury ?