Yes it does matter, even if it is just the back.

Michelangelo's David
Back detail.

Yes, another classic butt. Really Im just making the point that there is a reason ancient Greek art, and creations by Michelangelo are master pieces. The detail, the fact that its the back, and originally was not going to be in a position where the back would not be viewed with any regularity. But the quality of work was not "let go" simply because of the location.

Something that I need to work on for my own work.