... if you tow ANYTHING, and your vessel is 26 Ft (7.8 Meters)
overall length, or over (or larger), then you are REQUIRED to comply
with the Bridge to Bridge RadioTelephone Act. CFR47 Part 80 Subpart U.
It doesn't matter if your non-commercial, commercial, pleasure, or
whatever, if your are US Flagged, over 26Ft and Towing, you are REQUIRED
to comply. ...

That's not correct.

see 47 CFR 80.5 also 33 CFR 26.02

(5) Towing vessel. Any commercial ship engaged in towing another ship
astern, alongside or by pushing ahead.

I hate the CFR's!

-- Tom.