Is most certainly because of back emf. That you can't tow evs on the drive wheels, that is.This is because in the event of power loss the parking brake can't be released, so the wheels will not rotate in that case. I'm sure it is not because of BEMF. They don't want a tow trucker driver to discover the brakes are locked after dragging the car so they tell them not to even try it. Most tow trucks carry sufficient equipment that this is not a problem.