Towing A Boat By Helicopter :: Whoops Videos
Can't speak for the R44. Have never flown in a Robinson and don't expect to.
The U.S. Coast Guard actually has published procedures for towing distressed boats by helicopter. I never had one of my crews do it nor have I ever seen nor heard of it being done, but the procedure does indeed exist.
The tow line must be held in hand, is not permitted to be partly or completely wrapped around anything in or on the aircraft, to include the person holding it. If one's hand strength is sufficient to tow a boat, it can be towed. If it isn't... it can't be.