It has to do with how the gears are lubricated. Some transfer cases can get adequate splash lubrication with just the output shaft turning, others need the transmission input shaft also rotating to throw enough oil around. My Bronco II had no restrictions on flat towing, my Chevy Tracker (Suzuki Vitara) says to start the engine every 200 miles and let it run for a couple of minutes with the transmission in drive and the transfer case in neutral to lubricate the transfer case. Toyota says not to tow their automatic transmission vehicles with the wheels on the ground, even if there's a neutral position in the transfer case. Stopping every 200 miles to start the engine on my Tracker isn't a big deal as I'm ready for fuel or a rest stop by then.
As far as only having the rear shaft rotate while the front shaft doesn't, that happens every time you put the vehicle in 2 wheel drive with the front hubs unlocked.