I had both trucks at one time to comparre, a 2011 F350 single rear wheel and a Dodge 3500 DRW. Both with 6 speed autos. The Ford's exhaust brake is activated by pressing on the brake pedal. No switch. The Cummins has a switch to turn it on and works in Drive or in Tow/Haul.
I towed the same 5th with both trucks, the Ford towed 2000 miles and the Dodge so far 4000 miles so I have had them both towing through some miles.
Both trucks have transmissions that downshift in Tow/Haul with exhaust braking, but the Ford needs to have brake applied. This is well documented in the Ford forums.
The Dodge exhaust brake is superior and very noticable, it works in or out of Tow/Haul mode, and can be turned on before a hill. Applying brakes to get exhaust braking for me was an implementation mistake by Ford as one might like to slow down ahead of a grade without applying brakes. In the Cummins, it is all controllable and definitely felt. I could not tell much exhaust braking even happening with the Ford as the tranny with the brake applied heavily really downshifts and races, it feels mainly like the tranny was down shifting/braking but not much assist from exhaust braking.
I changed back over to a 2011 Dodge/Cummins as I liked the drivability of the Cummins better based on my 2008 Dodge/Cummins before the Ford purchase. Really like the Cummins exhaust brake being switchable. The Ford does a bit more shifting, gets better mileage and a bit more power, but the Cummins has plenty and each shines in different circumstances.
I did not drive a new Duramax, they were not available yet when I was looking, plus the new GM body is due out 2012 on the new GM 2011 frame, so I have no idea how that implements or it's effectiveness.