Maybe someone who works in the field can clarify, but I recall reading somewhere that WLL is a limit set for applications where loads are to be suspended in a manner which will place persons on the ground below them, or persons physically on the suspended object in danger. I'd say that is much more critical than applications where everything is still on the surface of the earth.
https://en.wikipedia.org/wiki/Working_load_limit
According to this WLL is typically a 5:1 ratio of safety, specifically for lifting or suspending loads. If I gather some of the recommendations here correctly, you are recommending a 2:1 safety on top of that. Now, I'm all for being safe, but this seems excessive. These are vehicles on the ground we are dealing with here. Now it would be a cool trick to suspend a vehicle with a winch to recover it, but I don't see many crane booms attached to 4x4's.
If the mean breaking strength is say, 3:1 over the line breaking strength, I'd say that is a reasonably safe margin. If you all are suggesting 10:1 safety margins, none of us have big enough pin holes in our bumpers to accept the shackle pins of anything with that rating, we need to go to a shipyard or an industrial crane rigging supply to meet those standards. Maybe by those standards, those Bro-dozers had the right idea all along:
If I'm doing my math right (check me I'm not great at it) on a 12,000lb winch, if we do a triple line pull, there is a possibility if you max everything out to hit 36,000lbs of tension. Given a pull will have a minimum of 2 anchor points, either point can receive 18,000lbs of pull on it.
For a 9,000lb winch, 27,000lbs if you max everything out. 13,500lbs on any point.
I'm all for advocating safety margins, but how about keeping it within realistic probabilities. If my numbers are wrong, please correct them and post with the maximum load any anchor point will receive, a 2:1 margin over that seems quite reasonable given the likelihood of maxing out a winch is remote, given most people don't even use heavy enough gauge cable to deliver the amperage necessary to get a max pull from their winch.