[truckster]

From the website of a lubricant manufacturer:

The main difference between GL-4 and GL-5 gear oils is the amount of EP additives. Sulphur/Phosphorus containing products are used as EP-additive. This additive has the purpose to prevent the occurrence of micro-welds on the gear flanks at the local high temperatures which prevail in EP circumstances (temperatures well in excess of 800℃!) GL-5 has roughly twice the amount of EP additives compared to GL-4, which is why it is often used in high-pressure circumstances such as in a front axle and rear axle differential.

Sulphur/Phosphorus additives however have an unfavourable property: they can react aggressively towards bronze and copper. This can be disastrous for the synchromesh rings of a gearbox. Therefore it is not recommended to use GL-5 in a gearbox unless the manufacturer allows this.