belly heat 100% helps with snake digestion do some research on there digestive system this is the whole reason why snakes will seek a heat source after eating. or if you have ever seen a local reptile laying on a stone after night fall. they are taking advantage of the belly heat the stone is retaining.
as for belly temps from back heat. you could be 100% correct they could achieve desired temperature from it and they usually do. but there is also the possibility of a bad setup where the bottom of the tub becomes a source of heat loss in which case belly temp wouldn't be the same as the ambient or back temp. there are allot of dynamics to take into factor, it can sway either way.
If you are so unconvinced, then don't use back heat. No one is forcing you to. Your opinion has been made very clear. Just because it doesn't match others opinions does not mean it is automatically bad.