Whoops hold on... while you absolutely don't need to remove either driveshaft to flat tow your Jeep, you do need to configure it for towing by shifting the transfer case into Neutral but the transmission MUST be in gear, not Neutral. This prevents the transmission turning when no lubrication is being pumped through its bearings. That is true whether you have a manual transmission or an automatic which needs to be in Park.
Tranny in gear (first gear is fine) or in Park, transfer case in Neutral. This is covered in your owners manual too.