I would think it HAS to be the rear because the speedometer moves on a dyno (if memory serves me) and it would do that unless the speed is measured from the rear.
2015 Austin Yellow M4 | Black Full Merino Leather | DCT
2014 Corvette Stingray | Z51 | Torch Red | 7MT - Sold
2012 C63 Coupe | Performance package | Obsidian Black - Sold
2011 E92 M3 | Jerez Black | Fox Red | DCT | Competition Package - Sold