So I will start by saying that this is somewhat academic. Both types of heat can be used perfectly successfully. The issue is not the heat it is the rest of the rack that is built around it! Open or closed sides, wattage of heaters, types of thermostats, placement within the room, tub ventilation, length of the tub, ect are all key in understanding why a rack does or does not work well.
What are you guys measuring temps with?
IMHO belly heat is better for the snakes. They care about surface temps a lot more than ambient temps.
The big thing I have to disagree with is the ability to get a better gradient with back heat. I have experimented with LOTS of racks of both types, and I can absolutely tell you that if the rest of the rack is designed properly, you can get a bigger gradient with back heat. This is measuring surface temps with a temp gun.
The big problem that most people have is that they do not ventilate their tubs enough when using belly heat. If you use little nail holes, the belly heat will heat up the whole tub.
My snake room is usually between 65 and 72 and the ambient temp is usually the same temp as the cool end of the tub. The hot spot on the rack pictured below can be at 95 or above with these temps. I have never built a back heat rack that could hold a 30 degree gradient and I would love to see the design of one that can.

The keys here are long tubs, BIG ventilation, focal hot spot. Another trick... if you put a barrier in the center of the cage (ex a shoebox of pile of mulch) you can really make the gradient extreme. I fequently scrape the bedding away from a corner over the heater to give an even hotter spot, or I put a hide over it to contain that heat.