I'm wonderjng what all the fuss is about, I have flat towed my 97 TJ since it was new, many thousand of miles behind my motorhome, with zero issues. Transfer case in nuetral and transmission in gear. Only problem I ever encountered was when I forgot to unlock the steering and chewed some tread off my new BFG 33x10.50 AT's. Automatics may be different, but with a 5spd flat towing is safe and simple.