There is a distinction to be made in loader situations.
A loader will move the center of gravity forward in any case so, yes the COG will be closer to the triangular "tipping" boundary, which narrows as it gets closer to the front of a NFE tractor. Raise the load higher and you've also raised the COG, meaning it will move outside that boundary even more quickly. With a loader of something like a front spear, I'll acknowledge that it's easier to tip a narrow front.
But for ordinary draft work there is so little difference, if any, that the critical factor remains (Who said it down below?) the nut behind the wheel.
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