As of today, Ford has not published or released the Neutral Tow Kit information for your model year Explorer. The latest update to the Neutral Tow Compatability Chart (TSB # 06-7-1 from March of '06 only lists a neutral tow kit for the '07 Sport Trac. I could not find an updated Neutral Tow Compatibility Chart for an '07 4-door.
Now, that being said, page 255 of your owner's manual clearly states that a 2007 2wd Explorer can be flat towed up to 80 km at no faster than 56 km/hr simply by placing the transmission in neutral. Any longer or faster than that and you must disconnect the driveshaft. That can be accomplished by either removing the driveshaft, or installing a driveshaft disconnect.
If you have a 4x4, the manual clearly states that there is a neutral tow kit available for your truck, and you should contact your dealership for more information. Based on that, it sounds to me like there should be a kit available for your truck, and your dealer should be able to get their hands on it.
-Joe