At some point in the 2008 production year Jeep removed the steering wheel lock from the JK model. Mine has it, if
yours does then the key needs to be in the ACC position to unlock the steering wheel. Turn the key one
click to get to ACC position. The knife blade is an acceptable solution for battery disconnect, you can also pull the IOD fuse in the fuse box. Pull this up until you feel 2 clicks. This will disconnect most accessories and you don't lose your radio presets. If
you do have to use a key you can go to any hardware store and get a non chipped key made and use it while towing.
Now if you do not
have a steering wheel lock, there is no need to disconnect battery or turn key to ACC position. Just hook up and go.