Not really, I have towed my 80 over 500 miles with both ds in. It is not recomended and may damage the tcase is the main reason to remove it. It can be done but at some risk. I don't suggest it but it was pouring rain that day and I didn't want to get soaked so I didn't remove it. even with a chevy or jeep it is not recomended to tow it wheels down, but it still can be done. Early Jeeps were especially bad to tow. The main thing that happens is it burns bearings and seals since they are not spinning the gears inside which is the main way the gear oil is sloshed around. The main drawback to towing with a Toyota is that neutral is between 4 lo and 4 hi which isn't the best set up.
