Supposedly During the FAR117 implementation briefing with the feds and airlines, Delta SPECIFICALLY asked about tugging the A/C out to the runway (evidently they were concerned about a couple of their longer routes) and if since it was not under its own power, did it start the duty clock. (A buddy who was there told me this story)
They said NICE TRY but YES....this was not the spirit nor the intention of the regs. We will not allow you to start tugging an aircraft out to the runway to circumvent FAR117.
If this is true, we need to put a stop to it immediately. Maybe an ASAP or Fatigue report.