As Mickey said the brakes might be rusted and drag or lock.
There is mechanical interlock on the shifter, key has to be in ON position and brake pedal pressed in order to shift out of Park.
Shift to N, then jack it up at each wheel and spin the wheel with one hand while grabbing the strut spring with the other. If the wheel bearings are good then it will be smooth, but if bad bearing then you will feel vibration at the spring.
The silt and road dust in the engine compartment tells me nobody has been messing with the OBC or MCU--couldn't even see the labels. i use a vacuum cleaner to get most of the loose dirt off, then a bucket of soapy water and a scrub brush it looks clean as new.
The problem with the towing is, to what part of the suspension or body was the tow strap or chain attached? People trying to tow might attach to points which flex or bend under load.