As far as I know it’s not necessary from an ergo stand point that it is better to back into parking space but more from a liability stand point. Car insurance companies will be able to tell you who is responsible for accidents when they occur in a parking lot. From my experience, if you were park and need to go back to go out of your parking space, you are responsible if you hit somebody. In case that you are going front out of your parking space, it’s either the other or both who will be responsible for the accident. The visibility of other cars is also greater when you go out from a parking space from front instead of from back.