You need the complete engine torque curve, each trans gear ratio, diff ratio, tire size, and trans efficiency to create the drawbar pull curve. Or just use the quoted peak torque to evaluate the one point.
Engine torque x trans ratio x diff ratio x tire size x powertrain eff = tractive fore
It is intuitive that 1st gear will have the most drawbar, since it has the most gear ratio, while all other performance items remain the same.
The tractive force can mathematically exceed the grip of the tire; in such a case the tires will spin. Tire grip is a major limiting factor for low gear pull force.