The tug on the bow is moving the ship forward. The tug on the stern is helping to maintain control of the ship. Both need to be ready to pull or push the ship in any direction as the ship is affected by wind, current or unexpected hazards.
These tugs almost certainly have pod drives (azimuth thrusters) that can swivel 360 degrees, thus it does not really matter which end of the tug is tied to the ship while pulling, but from a control perspective, it makes sense for both tugs to face the ship so that if they need push, they have maximum control.
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