Yes, but it's a "virtual" neutral, not a mechanical disconnect of the motor from the wheels. So my understanding is that the motor will spin with full magnetic field, meaning that at a modest speed, it will generate enough voltage that it will charge the main battery via the IGBT free-wheeling diodes. The charge would be uncontrolled, so a very sudden high load above a certain speed. Even if the car isn't in ready mode, so the battery is disconnected, the motor as generator would generate voltages high enough to potentially damage the motor controller and other high voltage components. That's why a real tow has to be done with the drive wheels off the road.
I wonder if that means you have to use a tilt tray for an all wheel drive EV?
But at low speeds such as unbogging, the voltage generated would be less than the battery voltage, so that's not a problem. However, I suspect that spinning the motor at about 8x the wheel speed would make manual towing or pushing rather difficult.