Some of the newer manual transfer cases do NOT have Neutral. I know the newer Frontier is that way. Has 2H, 4H and 4L, that's it. The towing page says TC in 2H and STICK shift in N. The automatic isn't towable.
Late model Tacoma (unless they changed, I looked in 2009) did not recommend towing ANY of their models. Salesman said "Just go ahead, lots of customers do." I pointed out that I was already in a warranty dispute over a Corolla where I had NOT broken any rules and wasn't about to set myself up for an immediate rejection. Oh, and Goodbye.
An OP here tows his 2WD Automatic Tacoma with a REMCO driveshaft disconnect.