We've had this discussion previously — Tire Rotation for FWD?
https://f48.bimmerpost.com/forums/sh....php?t=1582306
It's a little contentious! 😬
Long story short, I favour the view that, with modern AWD vehicles — especially FWD-biased — with a full suite of modern stability and traction aids, it makes better sense to fit new tyres (if only changing a pair) to the front, driving axle. The "best to the rear" tends to be based on an historical view and doesn't reflect modern driver aids. Just my 2¢ 🙂