Doesn't what I said above agree with that? Didn't I say you SHOULD treat the back wall?
Even if we agree that most of the sound is coming from the front, there is just as much coming off the side walls from the fronts as there is off the back wall from the front. At least the sound coming off the rear is somewhat the same in terms of frequency response. So, it is NOT as large an issue nor IMO up on the priority list as those off the side wall.
Front wall is once again also a first reflection point - not only for surround information messing up imaging and screen lock - but also in terms of SBIR (bass anomolies caused by the spherical nature of low end sound radiation patterns which are unlike the more ray-like dispersion as you get higher and higher in frequency). Failing to deal with SBIR causes boomy bass, dialog intelligibility issues, etc.
Now, if money is tight and it is many times.... Would you rather deal with dialog, bass response, imaging, screen lock, and time/frequency abberations by doing the front and side walls - or - deal with only reflections off the sides and rear and leave the bass, imaging, dialog clarity, and screen lock as a mess by only treating sides and rear?
If one can only do 2 out of the 3, I'll take front and sides any day. But, I'll repeat once again, the rear should also be done - it's just IMO not AS critical INITIALLY as the others in terms of overall benefit for the money spent.
If you want to do the sides and back instead, go for it. That's your choice. I've been doing this a lot of years and would never recommend that as the initial steps over front and sides.
Bryan