There is a ton to this question. Massive articles have been written and there are tons of threads on this site concerning the topic; I think you should start by searching old threads. The one substantive item I will mention is that it’s not just backs, but the front/back combo. For example, old mill is not a particularly rare back, but some poses with an old mill back are extremely rare; same goes with cycle 460 and even the SC 350, 25. Opposite goes with certain rarer backs. For example, Red Hindu is s very rare back, but it is not too uncommon to see a McGraw or Duffy with that back. Bottom line, before you but a card just for the back, consider the relative rarity of the front/back combo.
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