Logic would hold that you would want as much downward force on all 4 pulling wheels as possible. With the weight of the engine up front and the natural tendancy of the squat while pulling at the rear, it only makes sense to pull forward when possible. Couple that with Phil's points on the stresses being exerted and it's better to use the rear.
Of course, situations differ and you might not be able to pull from the rear and might have to pull in reverse all the while turning the front end around an obstacle, etc.
On the ranch we simply shove the looped end of a strap or cable into the receiver hitch of the truck and then slide the hitch pin through it as long as it isn't some serious recovery. It's a fast, easy way tow.
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