I have towed a samurai all over the west behind my motor home. When I got it is had 155,000 miles and put a rebuilt motor and tranny, and never touched the t-case. Just follow the flat towing directions, except I never worried about the "let it run every 200 miles" to lubricate the t-case. I just went. I also built one for my inlaws with about the same miles without rebuiolding the t-case.
Be carefull about putting lifts on these things. because when you flat tow the front driveline is spinning. so if you have a front driveline vibration, it could cause premature failure in the front drive train. If anything fails while towing, you won't know untill to late.
I take the Steering wheel lock pin out so I don't have to keep the key in it to unlock the steering.
You did not say where you are from so, but I would get an EFI one especially in california as these are difficult to keep smog 2 legal.
I have since replaced my stock samurai with a sidekick/tracker as I needed 4 doors for the kids so now I got a sidekick and it tows about the same. my inlaws liked it so much they got one too.Mike is a 5 spped and thiers is an auto. no problems with either.
IF you need any other info let me know.