Buenas tardes,
I have flat towed Samurais many o' times and have around 5000 miles of experience flat towing them.  However, I have never flat towed a Samurai with a rear locker.  So my question is, does it really handle that much different being flat towed with a rear locker vs. the open diff?

I plan on dropping the driveshaft (mandatory) but I've read that the locker will still cause flat towing problems due to the locking/unlocking of the differential and the fact that the vehicle acts as though it is in neutral with the removed driveshaft.  I'm looking for some real world experience here, not speculation.

FYI, I plan on flat towing my Samurai to Moab for the Easter Zukfari~over 1100 miles!

     I Have a Rear locker in my sammi, and it flat towed fine. I droped the drive shaft and that's about it. Oh yeah I went from western N.Y., down to Zuwharrie in N.C. and that was 700 mi. one way. No problems go for it Make It Hert!
  LMS!

It is no problem flat towing with a locker.  A locker will let one wheel rotate faster than anothe as long as there is no power to the wheels.  When flat towing there is no power so the locker can release and rachet as needed when towing.