I think that you would have to look back into the German manufature of rifles for the square-toe aspect. The Germans were some of the more prolific builders before our nations beginning. Square toes were fairly common on even earlier German pieces, you can look back a long time before the American uprising to find examples. Since more rifles were built then fowlers, they likely saw more use also, with that said, the toe plate helped to strengthen the toe of the stock which has always been susceptible to breaking. Using a toe plate, the squared end of the buttplate transitions the junction. There are always exemptions as already stated. I have a book, THE FLINTLOCK FOWLERS by Tom Grinslade with nice examples, but finding substance in the form of why gunmakers did what they did can only be made by educated guess's. Hope you find what your looking for.