Towing a vehicle with the driven wheels on the ground can cause damage to the transmission, IF it has a true automatic tranny. The automatic must be internally rotating, driven by the engine to effectively pump the lubricating/cooling fluids through the moving parts.
A manual transmission however, relies on it's gears being immersed in the oil to "sling" the lube into the moving parts for lubrication.
The manual does in fact state "not above 30 mph", but I am more inclined to believe that is more of a safety concern and an attempt to limit liability rather than a concern about damage to the smart.
I can not think of a way that the vehicle would be damaged by coasting in neutral, engine running or not. My ONLY concern is the effect of re-engaging the gearing without the luxury of a clutch once you reach the bottom.
I am currently designing a machine for Getrag, so if I have the opportunity to "hob-nob" with any of their engineers, I will most definitely pose the question myself.