ok,I agree with your viewpoint, but do you think this calculation is reasonable?
if the fornt side of module receive irradiance of 1000 W/m², and the rear side of module receive irradiance of 200 W/m²,
front side:(f × 22- f × 22) / (f × 22) = 0% (relative)
rear side:(f × 21.34 - f × 22) / (f × 22) = -3% (relative)