Heavier weight gear oils (i.e. 75-140) are usually reserved for heavy-duty applications, where lots of weight/load is put on the rear end. Your big 2500 and 3500 diesel chevy's, dodges, etc use the heavier weights because of its ability to hold up to extreme shear and temperature. I personally would not use ATF. In AT's, the fluid has to both act as a lubricant between gears, yet provide a viscosity low enough to serve well as a hydraulic fluid for both the torque converter, bands, and valves. Gear oil only has the job of providing lubrication for gears. I agree with Wild that it is used in transaxles too, but for optimum wear protection, I would use what they recommend from the factory, or a synthetic variant for fluid breakdown resistance. Just my .02