Never heard of a fatality involving a forklift towing, but the risk is always present. If unreasonable loads are tried, some component is bound to fail before the truck gets underway. I've seen broken pins and counterweights hanging off their mountings. Operators wonder why rear tyres wear out in no time compared with the front tyres. Steering racks aren't built to handle the extra load on the rear axle. The rear axle isn't built to handle the extra load on the rear axle. Transmission etc.
For a long time I haven't seen mention of the tow pin can be used for towing in operators manuals or truck specs. Maybe it was there back in the day.
It would be easy for lawyers prove that a company cut corners not buying a tow truck and let the forklift do the work. These days they could win a whack of cash for winning that suit. Too late for the operator though.
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