I’ve seen towing a sand board work, the tow rope is hooked directly to the front of the board, an additional rope with a handle is attached to the board to hold on to / “steer.” Pretty much straight lines with little to no “steering” going on.
If you’re going to give it a go and not give up after your first try bring a ton of wax, reapply after each run.
Do you need an ATV or SXS to surf the dunes, no but you don’t “need” toilet paper either…