I'd expect somewhat higher front tire wear when towing backwards. The typical toe-in adjustment turns the wheels slightly in towards each other at the front, so they run straight when the steering tolerances tighten up as the vehicle moves forward. Towing it backwards would exacerbate the spread at the rear of the wheels, causing the tires to scuff a bit more. I sometimes towed cars backwards with a tow truck, but that was generally for fairly short distances. The steering wheel needs to be firmly strapped in place of course. Don't rely on the steering wheel lock.