Yes, both the manual transmission and the automatic transmission can be flat towed.
Just make sure you follow the instructions in the manual, as the Bronco's computer itself must be set to flat-tow mode (which Ford calls Neutral Tow). A few people have smoked their transfer case clutches by flat-towing the old-school way of just sticking the transmission in neutral.
2022 4dr Badlands, 2.3L Manual, Mid pkg
YouTube: youtube.com/@ragnarkon