Mine comes from a static analysis of the forces. Whatever force the caliper absorbs is translated into a torque (between the point of pressure of the pad on the rotor) and the axis of rotation (center-line of the wheel). That torque is balanced by the opposite reactions at the upper and lower hub connections. The braking torque is the same (direction and magnitude) whether the caliper is mounted on the front or back.
I just looked in my several books on suspension design, hoping to find a nice quote. None of them even mentioned any preferred location of the caliper.