Usually it depend if the vehicle has a 'true' neutral and if there is a pump in the xfer case.
The alway-safe way is to disconnect the rear driveshaft. You can just remove the rear portion of the rear driveshaft and securely wire the back of the shaft out of the way. I've towed a lot of vehicles this way. Just takes a few minutes to do. On some 4x4 vehicles, like Jeeps, there is an oil pump inside the rear portion of the xfer case which surrounds the rear output shaft, and a pickup tube that protrudes to the bottom of the case, so, hence, when you put it in N, and move the vehicle the rear driveshaft spins the pump gear and can still lubricate parts, but I'm not sure about Mitsus.... That's why most modern xfer cases specify a thinner transmission fluid, and not a good idea to use a gear lube. Does anybody know how the mistubishi xfer cases are set up internally?