From what I've been informed, the military decided to move to 15w40 as a cost savings measure. Instead of having to supply the M939 series trucks with engine and transmission oil, they could use 15w40.
That said, I'm running 10wt transmission oil. (Boy have I gone through enough of it!) My pockets aren't as deep as Uncle Sam. It's cheaper on a fleet scale to use a single oil and bear the fault of possibly less service life.
Also note, in the TM's there's mention of acceptable fluids in the transmission. Cooking oil, fuel, and even water were mentioned as get bys. Again, yeah, it might work and get you out of a jam. But I'm not having to drive my truck out of a war zone.