The trouble with towing is you are working the system backwards.
This in itself is not all that big a problem as the pump & wheel motors are basically the same units although the oil ways will be out of time.
The problem is to go backwards the input pulley needs to be able to move freely, which it can't because it can not turn over the engine backwards.
This causes very high oil pressures which will get relieved by leakage between the valve chest & the valve plate.
There is no seal there so oil being forced between the two faces will damage the faces and then when trying to operate as normal, you will get excessive leakage .
The result of that is the "Hydro Howl" followed by the owners howl when they get the repair bill.
So if you have to tow the unit, remove the drive belt.
It won't stop any damage but it will limit the damage done.