I have pulled a track or two out of the mud or a hole once upon a time. When possible, we usually would tow using our own vehicles rear going forward, and hook up to whichever end of the immobilized vehicle offered the best route for recovery. Ground guides were a must. But in the long run the situation will dictate how to do it. I am willing to bet that most tracked vehicles get better results in low gear moving forward, than they do in reverse when performing recoveries.