Yeah, several lenses I have have a rear filter and all of them say that "it's part of the optical formula" but in my tests it does nothing other than add internal reflections. In both the FD 300/2.8L and the FD 300/4L for example I can see it plainly. If I set my camera to spot metering and then point it just off the edge of the full Moon the EVF amplifies the image (tryig to compensate for the blackness of space) and the internal reflections of the Moon surface show up very brightly. Slide out the rear filter and the reflection disappears leaving only clean black space and a white Moon. And all my resolution tests show that there's no detectable difference with or without it. Maybe it would matter for AF or something?
So IMO if you're shooting bright or high-contrast objects you're better off without it and otherwise it just doesn't matter either way.