It is because the rear axle is the pivot point.
Think of a teeter totter, with you over the center pivot.
Hard to move the teeter totter with weight near the center pivot. Easy to move as you shift weight out.......
Cantilevered weight, as above, to the rear of the rear axle is much more effective pound for pound than weight centered on/over the rear axle which is NOT weight cantilevered.
Over rear axle weight does not leverage front end. Behind rear axle weight DOES leverage front end.
I believe that you missed the point of his question. He is not arguing the ballast being moved from the fulcrum point.
His (valid) argument is that if the tires are filled or not filled, it has no effect on the amount of weight required at whatever leverage point chosen to reduce a given amount of front axle load.
Using your analogy: You are 180 lbs on one side of that see-saw. Your buddy is 180 lbs on the other end. You can equal out your buddy.
Now, I run over and I cross the scales at 750 lbs and I stand on a nail perfectly centered on the pivot point. You and your budy can still see-saw all day long. If I jump off and your 110 lb wife jumps on the nail that is perfectly centered at the pivot, you and your buddy still see-saw all day long.
The tires being weighted is me standing on the pinpoint location of the axis point.
Your buddy is the front loader.
You are the rear ballast at a given leverage distance.
I can move you forward or backwards in your seat area to effect the load at your buddies seat.
No matter what your wife or I weigh, it has no real effect on the outcome.
That is how I see his argument. Loaded tires has no effect on the amount of rear added ballast required at a particular distance from the rear axle centerline to offset a given amount of front axle weight. The loaded tires do not help or hurt this situation.
Now, conversely... If the problem looking for a solution were that the front axle is the pivot point, as in lifting more weight than the tractor chassis can hold down, and you only care to hold the rear tires on the ground.... then you can argue that the rear tire ballast is a part of that equation. But understanding your earlier conversation and the problem being worked on, I see that your efforts are aimed directly at removing load from the front axle primarily to save mechanical failure of a potentially overloaded axle.
Sorry for butting in.