Being locked is the key factor in being able to damage the ring and pinion gears. The issue is complicated by the loss of traction then one wheel catches more traction than the other causing stress on the gears being locked. The other important factor is a heavy use of the skinny pedal while being locked with questionable traction.
Yes, with larger tires, there is the increased leverage that can be applied to the r/p gears, adding another factor to the equation. Re-gearing won't eliminate the chance of damaging the r/p gears nor will being outside the "questionable" build date. One can damage the gears in the early builds, the current builds as well as after a re-gear with quality aftermarket gears. In as much as there is a large amount of anecdotal evidence that the "early builds" may have questionable r/p gears, there are also 10's of thousands who are driving around w/o problems.
You can damage your r/p gear most anywhere when locked...on the street, in the mud, on the slickrock of Moab or on the granite of Rubicon. Its not hard to do, just get some wheel speed up, give it a "bump", catch a 35" tire full of traction and wait for the wonderfully horrible sound of ratcheting coming from the rear of your rig.
How not to? Don't lock your diff's unless you have a good handle on the skinny pedal, confident in your ability to maintain traction and don't succumb to those who encourage "bumping" up the obstacle when locked...