Because if the front of the ball is hidden (such as if it is cupped in the hand of the runner), you still know that the front of the ball crossed the plane if you see a visible part of the ball further back cross the plane. As long as you see any visible part of the ball cross the plane, you know that a touchdown has been scored.
If the rule required the entire ball to cross the plane, and you can't see the back of the ball (because it is tucked by the runner), you can't easily tell if the entire ball has crossed the plane, even if all visible portions of the ball have crossed the plane. This becomes more difficult, time consuming, and probably controversial.
(And if, as you suggest, they are both equivalent, then it doesn't really matter if the rule is based on the front-end of the ball passing the plane, or the back-end of the ball passing the plane.)