Well, a surface one is perhaps more likely to need a knockout out of the back - because if the wiring is surface too, the manufacturer has no idea if conduit or trunking is to be used. The only way trunking of mixed sizes can be used successfully would be by butting the trunking up to the box, and notching the back of the trunking, and the wall, and running the cables through the back.Who knows - but what you suggest couldn't explain there being rear knockouts in the surface boxes but not the corresponding flush ones, would it ?
Alternatively, a surface box could be placed over a smaller flushed in back box perhaps.
If flush, I would say it's more likely the cables will be flush too, and the cables would generally be run on the same side of the wall as the box itself.
Who knows? Clutching at straws.
But don't forget, making knockouts cost the manufacturer money.

