This is a common misconception.....the flush port in back allows water to BACKFLUSH through the engine cooling system while on a hose.....WATER is NOT sucked into that port while under way. The engine should be running while on the hose BEFORE the water is turned on, otherwise forcing water into a non-running engine is a bad thing.
Towing a ski too fast will suck water into the engine (as a vacuum effect is created behind the ski being towed) and the water doesn't get expelled by the exhaust system because the engine is not running, so if you have to tow...GO slow (under 15mph, personally I'd go slower, why risk a problem for a few extra minutes).