I've seen this new school of thought at several tire stores and work shops. The rear tire replacement is new fad BS.
The front tires carry ~70% of the braking force of the car. This is the most important aspect.
During heavy braking, additional force is transferred to the front tires, and the rear tires are unloaded. Therefore, good brakes are biased to produce the most force in the front where the traction is available.
The force expected of the front tires is compounded when you are trying to brake and steer at the same time. Most modern passenger cars have suspension designed so that they understeer at all possible conditions. Which means, they are designed so that the front tires are always the limiting factor in the traction circle.
http://en.wikipedia.org/wiki/Circle_of_forcesUnder acceleration additional force is transferred to the rear tires, and the front tires are unloaded. The car is front wheel drive only? Then you need extra traction up front to offset the load transfer to rear.
I always recommend having good tires on a car. DO NOT buy the cheapest plastic you can wrap around the wheel. Tires are the most important safety and performance aspect of a car.
Therefore, I always recommend changing all 4 tires when it is time to replace.