If you go somewhere five times and you go back five times you want to end up back where you started. You don't want to end up stuck in a loop between the last two locations you happen to have visited.
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1) currently you can make +10pages -> back (-10pages) and… nothing (the Go back menu item is then gray/unavailable)
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Because there's nowhere to go back to.
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2) the expected behavior would just be the same as what you are getting using an anchor, tap on the footnote (reach the note) -> back (to the text) -> back (to the footnote) -> ...
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If you get stuck in a loop that would very much be a bug.