All four on the floor with an A-frame Peter...
I thought the issue was that if you tow certain Mogs the gear box is trashed as the oil pump is driven by the input, not output side of the box. So towing on the rear wheels causes the box to turn without proper lubrication = trashed gear box.
A suspended tow with front wheels on the ground means no gear box damage. Perhaps.
I was just pointing out an error in an earlier comment re: towing method...
(13.5 years approx. running a rally recovery unit, with a Tow Boy - see photo of 127" LR I have posted more than once... A year doing commercial recovery with various suspended tow vehicles in between other work...)
Your first paragraph is correct BTW...