When Lightning McQueen is in the impound lot in Radiator Springs, Sheriff tells Mator to tow McQueen to traffic court. Keeping in mind that McQueen has an imobilization boot on his left front wheel, Mator hooks up to his BACK bumper. There is no way Mator could tow him backwards if there is an imobilization boot on his FRONT wheel.
"me" - Mator couldn't just have pulled him along from the back if there was a traffic boot on the front...that's the whole point of a traffic boot...so the wheel it is on cannot roll.