Footnotes seem to be handled differently in different books for me. Some have a "back" link at the end of the footnote content itself that will link back to the "previous location" (usually only for longer references/footnotes). Most of my books have a link on the same word(s)/number that was the link of the footnote itself that will link back to where the reference was in the book. (Example: click on footnote in book labeled with a number "3", takes me to location where footnote "3" content exists somewhere else in the book, clicking on "3" by the footnote content will usually take me back to location the footnote was referenced in the book)
Not exactly a back button, but I think it does get you back to the "previous location" as you've described as a desired result, so hopefully it works that way for you as well. That being said, I wasn't able to duplicate the "back to home page" behavior as you describe on my own Kobo Forma to see the behavior for myself, sorry.
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