Hi Jon,
I'm not an admiralty expert, but the tow boat was the boat under control and pulling a disabled vessel. If you are towing a sailboat under bridges, I think you as the towing vessel would have an obligation to determine the height of the mast. Same with the draft if towing in shallow water or beam if through a narrow channel. If the boat owner had given the towing vessel wrong information about mast height that might be different, but it sounds like the tower did not even inquire and just assumed the boat could make it through. Or maybe he did and was informed the mast was 64' and then assumed it could make it through the bridge with its normal 65' clearance and didn't notice the abnormally high tide had reduced it. Either way the towing vessel in control would be responsible, I should think.