Whether comms between a towed aircraft and the tug is mandated or not, it's stupid and unprofessional to do without. A DC headset is about $250, and a good extension cable from these folks
Cables is about $110. I wonder what the insurance company that is going to pay for the damage to this aircraft is going to say about the ground handler that is too cheap to buy the proper equipment to do the job?
And, if you're towing without comms, how in the world are you going to get the word to the tug to yield to traffic, change of tow route, et cetera?
Note to beancounters: Yeah, you can probably get away with this 99 times out of 100, but that 1 time will bite you real good. 2 guys in the hospital, minimum $3,000,000 damage to the airplane, high drag/side load pylon inspection, the cab ripped off the tug, and god knows how much for the trip interruption and negative publicity. Smart move, that. The difference between third-world and first-world aviation can be seen right here.