Re: tow vehicles
As DL says, you need to define 'vehicle' first.
Once you have a class, then you can see what is 'best in (that) class'.
In general, some brands, like Honda and Saturn, have had several towable models, many 4WD with neutral transfer case tow well, and other brands, like Toyota, generally don't tow well at all.
The problem is the lubrication of the drive system when the engine is not running. Many cars which 'cannot' be towed, can be modified with an auxillary pump to allow it to be towed.