We'd rather just take the manufacturer's word for it
Usually when we see a photo or video of an ATV or UTV being winched up a tree, it’s because a flood is approaching and the owner is trying to make sure his machine survives. In this case, it appears this young guy is trying to test the limits of his winch. That is definitely one way to do it, but there are certainly less risky ways to achieve the same objective. Don’t be like this guy.