Some author-publishers do put the TOC at the back, for a variety of reasons. I haven't tested this, but it seems to me that if ever a reader should go to the TOC, then Amazon would regard that as the "last page read." All Kindle devices (all that I know of) have an option for the reader to go to "last page read." So, instead of returning to my expected placed in Chapter N, I would find myself every time at the TOC. That wouldn't be all bad, but it might annoy someone who regularly uses this feature.
(I agree that it belongs in front, quite apart from the synching issue.)
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