For those who use the "most" word, keep in mind that many front engine rear wheel drive cars have a manual transmission that requires the cluster gear to rotate to splash the lubricant to all the internal parts. The cluster gear on many of these transmissions rotates ONLY when the input shaft is turning. When being towed, the output shaft bearing and seal, and the center mainshaft needle bearings will not get any lubricant. Eventually, they will dry out, overheat, and self destruct. It may take a while, in fact it could conceivably take several hundred miles, perhaps thousands, but eventually it WILL happen.
With luck, you won't own the car when it finally does.
Front engine/front drive or rear engine/rear drive transaxles are, of course, entirely different. I remember my 1963 Corvair 4 speed could be towed, but I had to run the engine in neutral for 5 minutes every 250 miles to circulate the lubricant. I towed it from Montana to Seattle in 1968.