easy,
when reversing down a steep slope you would already be in low reverse with the CDL in.
if the CDL is in then the braking effort of the front brakes and engine retardation is in effect on the back wheels already through the drive line.
assuming the proportioning valve is working correctly you should ALWAYS have a small percentage of pressure going to the rear wheels even if they are completely off of the ground. Theres a few reasons for this and my favorite is that it gives you something on the brakes at the back just in case the fronts let go.

