You take care of friends.And they say chivalry is dead.
Just to be clear, the towing eye is not necessary in that case (because it cannot be used) but a shackle hitch receiver is needed. Apparently our dealer and/or Ford agreed with me (or just wanted to get rid of me...) because they gave us the Curt unit that Ford sells as an accessory. This one:
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Some might question the need for a shackle hitch receiver. If so, they are claiming that NO rear recovery point is necessary, including the towing eye that Ford says (in the owner's manual) MUST be kept in the vehicle at all times (see post #5 above).
Like any other emergency equipment, it may never be needed. I still have the OE 'donut' spare tires that came with my NX2000 and WRX. They have never been used but I'm glad I have them just in case. If the shackle hitch receiver is needed, hopefully it's to help someone else out.
Her father already has a tow point which can be set up with a shackle, tow strap, or kinetic rope/soft shackle, and he has a ball hitch from a previous vehicle.