skier yes. tube no. Well thats the case for most boat/tower/tube combos. The amount of friction caused by the surface area of the tube is too high, and will strain if not harm your boat.
I've seen a tube pulled from a tower, but I wouldn't recommend doing it. On a small boat like mine even pulling a tube from the ski pylon is not a good idea if you have a very heavy rider, it can almost pull the boat over sideways if the tube hits a wake and digs in. It can be a very serious safety issue.
