I have gutted smaller deer and antelope after dragging them to the pickup because it keeps dirt, leaves and grass from getting in the body cavity. The tenderloins and inside of the rib meat are nice and clean if you wait to gut till you're either in camp or at least until you get the critter to where it won't be drug through the weeds anymore. If the cost/benefit of dragging a lighter carcass trumps keeping things clean, then go for it-gut it where you find it. If the drag is easy and involves gravity and/or snow, I will wait to gut.
9 out of 10 of my critters get quartered gutless and come out in my backpack though, so I rarely do gut anything anymore but this is one reason to wait. I know other people like to gut stuff in a spot where they can watch for coyotes or whatever else, so there's another reason. I have had ranchers ask me to gut antelope in their hay pasture near their house to shoot coyotes off of the pile.
