Well, obviously the first reflection point for the rear-firing drivers would be the wall right behind the speaker. Although, honestly, I'd just turn off the rear drivers if you have that option. In my mind, rear firing drivers are for causing more sound reflections, something that most of us want to avoid. It's a way to cause more sound reflection in the room giving a more enveloping sound field, but a less discrete one. This may be desirable for music, but probably kills the soundstage for movies.
Then again, I'm new at this too. I've got NHTs with the rear drivers and just turn that feature off.
Software Developer, HT design enthusiast
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