While they may be able to survive an 80 volt surge, you may not be able to start a car with a 24V jump. On many cars the computers will shut down and refuse to work if the voltage is either too high or too low. I know some of the modules on the cars I work on will go into standby mode and refuse to work at about 16.5-17 volts.
Also some cars have over voltage protection via a zeiner diode wired to ground via a fuse. If the voltage rises above the reverse voltage threshold the zeiner conducts it to ground and the fuse blows protecting the control unit against over voltage. On the one car I am thinking of the zeiner was set at 22 volts. Every time a customer got a jump, they came in with a ABS warning light due to the blown fuse.
I haven’t seen that in years, so I think that tow truck designers may have wised up, and no longer provide 24 volt jumps.
So tell me what you really think about him. 
Who is Pat Goss? Most notably, a longtime correspondent on TV’s Motorweek