The label on the side of the tire is informing at what weight the tire will support it's maximum load. The owner's manual is making a recommendation based upon the mfr's knowledge of the trailer and it's capacity.
The tire pressure at which the dealer placed the tire could be the result of the dealer making an error, having a poorly-calibrated gauge, or deliberately overfilling the tire to avoid having to make daily checks (knowing that 60 psi will not damage the tire per the sidewall label.)
Follow the owners manual, IMO.
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