MasterGwydion
Emperor Mongoose
Towing and lifting are the same thing. The only difference is lifting is towing in an upward direction. lolHm. I'd say that a winch could be either a towing attachment or a crane, depending on size, power, etc. Basically, the vehicle designer would have to decide which it is when designing the vehicle... although that would be an item which could later be modified, I'd say. Basically, the owner could buy a beefier component and swap them out if he wanted... and if the vehicle could handle the upgrade. (Should be able to, if the vehicle's still got the necessary space available.)
Although if you wanted to use it to lift something, as opposed to just dragging it, you'd need to find somewhere and some way to rig it - say, run the cable over a branch or something, or have a pulley/block-and-tackle or the like.