I've had two Kodiaqs now, first (2.0TSI SE-L) was ordered with towbar prep as I wasnt sure if I would need to tow with it but wanted to have the easy option if i did need too. My second Kodiaq (vRS) was ordered with factory towbar as I ended up needing to tow and so had an aftermarket one fitted to the first Kodiaq so made sense to go with the factory option for the second Kodiaq.
Given the choice again - I would go with the aftermarket towbar (with towbar prep from factory) over the factory option strangely, the factory fit towball is much too close for comfort to the rear bumper when hitching up and the electrical connector being on the side is a pain in the backside to connect.