It would make a difference in towing technique depending on whether the towed boat has a person aboard who is able to steer his boat.

If that is the case, when the tow boat wants to tack, let's say from port tack to starboard tack, the boat in tow could steer to the right, which would help pull the stern of the tow boat to the right and actually help the tack. Correct?

I DO know that a Laser can successfully tow a disabled Hobie skiff powerboat. Don't ask me how I know.