That's a common assumption, and it might seem to be a good idea. It gets mentioned in some of the books about building, but examination of antiques shows that that rule wasn't always followed. (Maybe even seldom followed?)
It seems to me that many of the old masters seem to have kept closely to a stock pattern they liked, including the length of the forearm, but the actual weight and balance of the barrels they were using wasn't always the same, so the balance points sometimes differed a little, even if the stock pattern didn't.
I own four antiques. All of them have the balance point centered in front of the entry hole, beyond the wood of the forearm. For two of them, my hand wraps around the entry pipe, forward of the tab. For the other two, my hand is several inches in front of the entry pipes, so that when carrying them, my fingers don't touch the pipe at all. (Actually, one of these rifles had been shortened by 2", so it would also put the original carry point forward of the pipe. So that makes three of them with the balance point forward of the pipe.) These are all southern guns. 44-46" barrels. Others can speak up about what they find on PA stuff. I imagine that a wide breach and heavy swamp on a PA barrel is more likely to have the balance point on the forearm.