Here's a question to consider.
The winch is rated to pull (say) 4.3 tonnes (there are the 5.3T winches, but 4.3T is enough for this question).
The winch is mounted on a frame that is supposed to withstand the pull that the winch is capable of.
Towing a vehicle is NOT the same as suspending the vehicle from its winch - so you're NOT pulling a 3T vehicle using even 3T, let alone the 4.3T that the winch (and its mounts) are capable of.
So the question is - knowing all this, why is the winch unsuitable as a tow point, when it can safely get you out of trouble?
I must draw the line at the specific vehicle being towed, and not include the towing vehicle in the discussion, because if the vehicle doing the towing is using a towball to do the towing, that rates firmly alongside Forrest Gump. Enormously stupid, about as sharp as the back end of the axe, but a shitload of entertainment when you can safely watch from a distance.