When we purchased our 2018 Corolla just 1 month ago, I carefully read the owner's manual that states a manual transmission Corolla can be towed. With a proximity key, you must leave it in "Accessory" so the steering wheel does not lock. After towing you should let idle for 3 months before driving off.
As stated above, I really want to tow with the ignition off. I determined that opening a door is what triggers the steering wheel lock. So I removed the "door switch" for the driver's door. I lock the car so no other door can be opened by accident. So far we've towed it 35 whole miles with no problems:B
Ed Headington