You can't just look at torque when determining tow ratings, but also HP. HP is the amount of work an engine can do. Take pulling a trailer up a long grade. That is work. A Higher horsepower engine will do it faster than a lower HP engine, regardless of torque.
It gets confusing though, because HP is a function of torque and RPM. So generally, the higher the torque, and the higher the rpm, the higher the power number.
I'm guessing If you look at Ford's 2.7TT, it builds a lot torque at low rpm, which is great for tooling around town, but then falls flat on its face at higher rpm, which is bad for trailer towing.