Does it have neutral , but the answer is still yes . Just get the driver do a half circle on the start . We never use reverse but can also start mid rope before the Handel gets to us. Here is a clip of a typical start .
www.facebook.com/groups/foilsurfers/permalink/4889622931094936/

Im Not sure what you mean ? Reverse ? Why? We have reverse but never used it when towing?

Yeah a tap of reverse , just gives the rider that split second to adjust himself before the rope pulls tight. Experienced teams don't need it but great for those stilling learning to start and as Jacko mentioned great for pics a squirt of reverse also reduces the turning arc making it easier for the punter to slide onto the sled .The one big plus to not having reverse is it reduces your chance of backing up on your own rope and sucking it up . That's the other reason we use super thick ropes not just so you can grab and start mid rope but it doesn't fit in through the pick up grate . The new skies now the ability to reverse the drive shaft if you suck up a rope . Great idea .

Not needed, actually find slow forward pull easier as it keeps tension in tow rope.

Done a lot or towing over the years. My old FX, has one of those gate reverses. Only time the lever is pulled is after flushing to get Lanox into the bits.