I saw an advertisement from company in the UK that utilizes the Smart for two front towing points on the car rather than having
to have tow plate installed. Anyone have any experience with this method of towing smart car?
I would use them to tow from seeing as they were designed to be a recovery tow point. The holes are welded into the front and rear crash bars. They aren't that strong if you look at them at first glace but they are designed to be bend inwards not pulled out, so the bars themselves are strong enough imho for the weight of the car being towed. I made a tow hitch for mine and simply replaced that rear crash bar with 2 1/2" square tubing weighing twice as much and will probably bend just as quickly if hit hard enough! The bolts holding the crash bars on are hardened also and there is 6 or 8 of them sorry can't remember if the front has 6 like the rear or 8...lol.
The only thing is the threads in those holes are a strange size and not easily found. I think someone said they were achme 20 or something similar. You could get two tow hoops and get them reworked to accept a thread or bolt......a welder is a wonderful machine...lol. And someone with skills even better.
Do a bit more research and I bet you'll find it OK to do it.