Correct about light paths.
With a rear filter, the filter affects the optical characteristics of the lens more than with a front filter. For this reason Nikon lenses that take rear filters usually come with a tranparent glass “filter” that should be installed in the filter position when a filter is not being used. The lens is designed for correct optical performance with a filter (or this non-filter) installed.
I don’t see that there would be any other difference with colour and neutral density filters. I’m not sure about polarisers and ND grads though sonce the position in the optical chain may change how the filter affects the final image.