You might want to do a search on the web using the keywords: yj transfer case flat tow
There are a number of posts, one good one being Flat Tow Wrangler YJ
Be sure to read several posts and compare what they say to what you know. Just because its on the web doesn't make it true.
2002 35R Southwind, W22 8.1L Vortec UltraPower, 19.5' wheels
Toad: Wrangler, lifted and on 35" tires