Nige and others have explained the reverse wear well.
One thing I would add that I have not seen mentioned is the internal stress on pins and bushings. During forward travel, there is stress from the contact with the sprocket, down to the ground, and just a slight ways forward. In all, probably less than 1/4 of the track length. During reverse travel, the stress is from the sprocket, all the way to the front idler, then about halfway to the rear. This would be about 2/3 of the length of the track. I seen a very good pictoral description of it in a John Deere manual once.
Another problem with high speed operation, forward or reverse, is heat build up. This can cause seals to fail in the sealed links, rollers, idlers, as well as hurting the heat treatment of the steel, further accelerating wear.
On the issue of decelerating for shifts, the new iron seems to be made this way. When I run my D-8T, I will sometimes go for hours without touching the decel pedal. One day, the pedal fell off, as I had not noticed the bolt cam loose. I ran for over 4 hours that way. I will pause in neutral during the shift to let the tractor slow before engaging the other direction, and there is no harsh shift. The older machines would jerk and bang when shifting wide open, and I am sure that is not good. Running H and K model D-8's I would always idle down between shifts.