I towed a '73 VW "Bug" many thousands of miles. At first I towed with steering wheel unlocked, and front tires free to turn. However, on tight turns sometimes they would lock "hard-over" and not straighten out. Another negative was that with the key in the ignition and unlocked, the ignition was "on," and the battery would drain down on long tows. I put in a battery disconnect switch, but finally just towed with the front wheels locked and tried to make gentle turns when off the interstate. Re tail-lights, I started out to install diodes so I could just plug the VW into the tow vehicle, but it turned out to be easier and MUCH faster to just purchase a set of magnetic tow-truck tow lights and make little brackets for the rear bumper of the VW, so the mag lights had a secure place to rest.