Well as for towing, I've just nipped out and took these (admittedly they aren't the best photos ever taken!!)
This is taken from the passenger side (front to the left), it shows both the near and off side rings, which I assume are towing eyes!? Looks like my passenger side eye has been damaged, a repair required then!
And this shot of the off side one shows another eye higher up and in front of it...
As far as towing with a rope is concerned, well people have been doing it that way for years, it's just that I prefer a bar as it's more stable.
HTH
DZ