Ideal Towing Vehicle?

Almost anything will tow that. The only exceptions I can think of are cars that cannot be fitted with a towbar at all like, I think, the Ka. You certainly don't need to be thinking along 4x4 lines for a dinghy. Things change for keelboats, especially larger ones, since all cars have a maximum specified towing weight for the braked trailers keelboats invariably use but 4x4s usually have a higher limit. I got my Subaru Forester in part because the max towing weight was comfortably above the 1000kg keelboat I owned at the time, whereas a lot of "family-type" 2 litre cars cannot legally tow a boat of that weight, once the trailer, mast etc are taken into account.