It is my understanding from reading some articles on flat towing and some other articles on mis-matched forums here and there, that the only harm that comes from flat towing a car that is not meant to be flat towed is that the tranny fluid isn't cycled properly and thus the parts can heat up in the tranny if it's for extended distances. However, most EOCers don't go usually more then maybe 2 miles TOPS which is hardly long enough to cause any heat to build up in the tranny and cause any real damage.
My understanding is that cars that are capable of being flat towed when put in neutral actually completely disengage not only the engine from the tranny but the wheels as well so that the parts in the tranny stay stationary and don't create heat.
So, this is what I go by, if you want to be really cautious, just leave your engine running to keep the fluid cycling, otherwise don't EOC.
Now, P&G is a different story, since you're constantly going back and forth from neutral EOC to powered operation, you might cause enough heat to be generated to cause damage. Personally, I don't P&G in my Camry simply because it's annoying to do in an automatic anyway. But again, take it with a grain of salt and use the info as you will.
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