If there is one thing you never do with a manual all wheel drive Subaru is tow it with car dollies without removing the drive shaft. Really the preferred way of towing a Subaru is putting the Subaru on a flatbed or a car trailer.
Having the Subaru towed on the two rear wheels is asking for the all wheel drive system to die a horrible death and to leave a trail of parts and tears on the road. It’s a great way to need to install if you are lucky a new center differential or if you are unlucky your transmission will need a complete replacement.