Often, when one asks 4 Wheelers where their tow strap is, they will say in the back of their vehicle, often still in its original wrapper inside their tool box.
In an Emergency, when you need a tow strap, you usually need it quickly. Tow straps should be somewhere the driver can reach it while in their seat. You certainly don’t want to have to open the back and sort around trying to find the strap. When alone, a good place is on the floor in front of the passenger seat. If you have a passenger, on the floor behind the passenger seat.