i only find landing back wheel essential when riding bmx. and landing back wheel actually makes all the impact go to your bike, so you dont feel it. it was on sports center.
Its always better to land back wheel first...on anything.
Its easier on the scooter (bike, skateboard, atv, dirtbike, ect), and its much easier on the rider.
Have you ever landed a big stair set with your front wheel first?...it hurts.