Mmm they specifically say it could cause damage to the gearbox. They also mentioned that automatics should not be towed on the drive wheels at all, so the advice for towing at 50mph/80kph+ is intended for manual gearboxes.
There is no restriction of towing speed mentioned when towing on the rear wheels, so this is related to the longevity of the gearbox, rather than the safety of towing at highway speeds (or whether they've tested it to ensure).
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