It's a funny thing on rolling resistance. I run a smaller tyre on the back than the front for the "control vs speed" arguments many have put above; however it's probably psychological in terms of "sizing".
There's research to suggest a larger tyre has less rolling resistance off road. Part of that is the shape of the contact patch (I wasn't convinced).. but I think what I've found running fatter vs thinner tyres is i) that like the old >26" argument, a bigger tyre rolls over bumps better than a smaller tyre and ii) a low pressure again rolls over bumps better than a higher pressure, which deflects; these both counteract and I think outweigh the extra drag created by increased contact patch size, off road.
But other factors affecting rolling resistance are tread pattern - big tyres can have wider spaced bigger knobs which create drag; and additionally in softer ground like mud, where the tyre is sinking in, a wider profile is going to drag more.
And then there's simply the weight of the tyre.. one heavy tyre is better than two heavy tyres if you're pedalling, and that one is going to be on the front. But really, you look at the Minion DHF Exo 2.5, it's not all that heavy, and it rolls over everything.
So all in all, each to their own; there's lots of arguments in both directions and the fact is we all ride different conditions on different bikes, so there's probably not a right answer.