Nearly all wood is stronger in tension than in compression. Notable exceptions being yew, cherry and red cedar.
And, wood has very little dimensional yield in tension before breaking like glass. Most of the bending elasticity is in compression. So, the best ratio of back to belly for a given wood only changes the weight of the limb, not whether the back does more or less of the work.
Narrowing the back by a third is a good safe and fairly efficient standard from which to work.
Jim