I see a flaw in the theory that it is important to insure that the total yardage play the same as the score card. On some holes, moving the pin up to offset moving the tee back can make the hole play much harder. We have several long par 4's where reaching the green in regulation is tough begin with. Most players have to hit a fairly long iron or fairway wood just to reach the green. It is a more reasonable shot if the pin is middle or back. If the pin is on the front, you'd better be hitting a lofted club if you hope to finish withing 30 feet of the hole. Frankly, I like the idea of moving the tees forward when the pin is up to give the player a chance of hitting a relatively lofted club. A long iron or wood to a back pin is much more doable, so I'm ok with a back tee on those holes. Course ratings are intended to evaluate the difficulty of the course. Pin locations can be as big a factor as length.
Then, of course, consideration should always be given to course condition (wet or dry), wind, and green firmness and speed.
I don't think any pre-arranged formula is a good idea.