OK, I will start with.....I am biased to UH, he was one of my early instructors and we have other connections.

The "only" time I see an issue with low tow is with a VERY high wind gradient and someone being waaaayyyyyy too low near the ground.
The relevant airspeed of the tug vs. the glider (especially on a weaker tug) may put the glider in a poor position speed wise.

I will say, I have towed out of our field on very gusty days with, about a 45* cross wind, near gross weight (say, a ASW-20 A or C, so, about 9lbs/sqft.).
Yes, it ''twas sporty down low", why not? Big cross wind, over trees, higher wingloading, etc.

I have had rope breaks and a few TP dumped ropes while low tow, the rope just drops below the glider, try to drop a broken rope over the field on the grass.

As to the towpilots, what I have heard is that low tow allows them to trim a climb in their ship, thus less tiring over a day. High tow is usually outside the trim limits, thus always using your arms to maintain a climb pitch.. Part of this is a correct low tow puts the glider basically on the pitch line from tug spinner and down the rope to the glider...

I remember decades ago in upstate NY at a contest. Summer day, ballast, weak towplane (leaving site and tug out, not trying to slam the site). I started in high tow. We were attempting to do circles close to the field to clear terrain, I ended up in low tow since I was just hanging on. It appeared that it helped climb a bit, but I was not happy.

In general, the "perfect world" done wrong/incorrect still sucks and may be dangerous.

At our place, we teach both.
Other places, we do as they do, but if it gets bad, we may fall back to what we have more time with.

A search on RAS will likely pop up multiple threads with the same basic question, which tow is better?

I guess this discussion is akin to, "what contest rules should we use?", sheesh......