My 2018 MS has this hook in the emergency kit that was in the frunk at delivery.
Its a red pouch containing some medical supplies, the tow hook, an emergency warning triangle and perhaps some other things I haven't checked.
The red pouch has velcro so it sticks to the frunk interior lining.
But older models used different storage locations for this hook. The red pouch could also be a european thing. I believe the emergency triangle is mandatory in Germany for example.