I have actually disassembled Jeep transfer cases and I want to clear up some mis-information.
The NV231 and NV241 (One or the other in all YJ, TJ, and JK Wrangles) transfer cases have a oil pump that is driven by the output shaft (rear drive shaft).
The only time the front and rear drive shafts are connected is when in hi or low four wheel drive.
I too have wondered why Jeep says not to tow on a dolly. The last time I had a NV231 apart I tried to figure out why. All I can figure is that the chain sprocket that drives the front drive shaft rides on the output shaft and does not have any bearings (hardened metal to metal). In normal operation the sprocket and output shaft turn the same speed if going straight. In four wheel drive they are connected together. But when the front is not turning (like on a dolly) the sprocket is stationary and the output shaft is turning at highway speed. Even though this connection is lubricated from the oil pump I guess the lack of bearings is why they don't want you to do the dolly towing. Anyway that's my guess...
For years Warn and other manufactures have been selling front hub kits for Wranglers which would stop the front drive shaft from turning just like a dolly would. There is no warning in their kits about this situation. I have friends with these hubs that have been driving around for years and never had a problem so I am assuming that the missing bearing is not really a problem.