the tcase or tranny doesnt get lubed (dont remember which one) when flat towed, unless there is a full float rear end with unlocking hubs or a dual stick conversion on a 4x4
was this truck you are looking @ 4x4 or 4x2, if its a 4x2, then there isnt an issue if it was in nuetral otehr than spinning the odometer
you can swap in power steering to a non power steering equipped vehicle as well as a tilt column
