I have flat towed our Tracker for over 40,000 miles. The real problem I have found flat towing the Tracker is when the transfer case is in neutral it is in 4 wheel drive neutral meaning if the rear dif is turning then the front diff is also turning even if the hubs are free wheeling. This resulted in several worn out CV boots with our lifted Tracker until I made my own twin stick shifter. Now I can put the transfer case in 2 wheel drive neutral and I just got back from a 6,000 mile trip to Moab UT and Colorado flat towing the Tracker and the CV boots are in fine condition.
I also really liked being able to use 2 wheel drive low range in some trails this summer. It is a nice option when wheeling.


(In the past people have argued with me about the 4 wheel drive neutral causing the front axles to turn when towing. If you don't believe me go out to your Tracker put the transfer case in neutral, crawl under your Tracker and try to turn the front drive shaft. You can't because it is linked to the rear driveshaft inside the transfer case.)