If you leave the front tires on the ground as suggested by most people on a previous thread, do you have to unlock the steering wheel by keeping the key in an accessory position? Also, it was suggested that the car be out of gear with the fronts on the ground. Why would it matter?

 

no leave the steering wheel locked and leave it in gear cuz having it in gear has nothing to do with the front wheels

 

steering wheel unlocked with front tires on ground = CRASH!! see my reply in the other thread. I do NOT recommend towing backwards unless it is a last resort.