Yes it is the right thing to do, BUT!
I have heard many times of people being sued because of damage to a boat that was being towed by a good Samaritan and not by the choice of the boat owner. The insurance company does. I am not saying I would not tow someone in, but I would prefer to have them towed in by a tow company. If someone was in danger, that’s a whole different story. The first thing when I bought my new boat was put the towing on it. Sometimes you are out and no other boats insight and it’s a better feeling to know you can call or the radio or cell phone.