We towed a '14 Mini Cooper roadster with manual steering and no steering wheel lock. We could turn the ignition completely off and tow it. No fuses to pull, no worries. Worked like a champ.
I was told that "BMW did not recommend towing" the MINI. My strong belief is that this answer is based on the fact that they have never tested if for towing. I have talked with many people who tow them though, with no problems.
I have to suspect that Blue Ox and Roadmaster, makers of towing commitment agree with this assumption since they make the baseplate for the MINI. I was considering buying a Mitsubish car a couple of years ago, and that factory said DO NOT FLAT TOW. And, Blue Ox and Roadmaster do not make a baseplate for that car.
That is my experience for what it worth (not much!!)